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Last Updated: 6/26/2018

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

102A, Food and Food Ingredients

102B, Candy

102C, Soft Drinks and Other Beverages

102D, Prepared Food

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

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

167, Coupons, Discounts and Other Forms of Payment

Industry Guides

Government - Federal and Foreign Diplomats

Government - Local Governments

Hotels and Other Lodging Establishments

Parking Service Providers

Motor Vehicle