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Last Updated: 10/23/2017

Legal References and Other Resources


Minnesota Statutes

157 Food, Beverage, and Lodging Establishments

297A.61 Definitions

  • subd. 3 Sales and purchases

297A.67 General Exemptions

  • subd. 2 Food and food ingredients

  • subd. 4 Exemption meals at residential facilities

340A.101 Liquor Definitions

Revenue Notices

02-11, School Meals – Board Contracts at Colleges, Universities, or Private Career Schools

Fact Sheets

Fact Sheet 102A, Food and Food Ingredients

Fact Sheet 102B, Candy

Fact Sheet 102C, Soft Drinks and Other Beverages

Fact Sheet 102D, Prepared Food

Fact Sheet 102E, Dietary Supplements

103, Capital Equipment

105, Clothing

111, Schools – Sales and Purchases

112, Building Cleaning and Maintenance

114, Detective and Security Services

118, Hospital and Nursing Home Meals

121A, Lawn and Garden Maintenance, Tree and Shrub Services

Fact Sheets (continued)

123, Admissions and Amusement Devices

132, Isolated and Occasional Sales

141, Hotels and Lodging Facilities

142, Sales to Governments

145, Industrial Production

146, Use Tax for Businesses

158, Vending Machines and Other Coin-Operated Devices

160, Tribal Governments and Members

164, Local Sales and Use Taxes

164M, Minneapolis Special Local Taxes

164S, Special Local Taxes

166, Parking Services

167, Coupons, Discounts and Other Forms of Payment

176, Local Governments – Cities, Counties and Townships

Industry Guides

Government - Federal and Foreign Diplomats

Motor Vehicle