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Last Updated: 10/1/2012

SSUTA Sourcing-Receipt of Personal Care Services

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This is a notice to explain the new rule that was adopted by the Streamlined Sales Tax Governing Board meeting on May 18, 2011 along with how it will impact administration of Minnesota sales and use tax law.


Sourcing – Receipt of Personal Care Services  

SSUTA Rules and Procedures were modified to adopt a new rule to clarify how to source personal care services. Sourcing is a term used to describe the process of determining where a sale is received by the purchaser for purposes of determining what state and local sales and use taxes apply to the sale.

Personal care services are services performed on the physical human body. According to the rule, personal care services are received where the services are performed. Currently, the only personal care service that is subject to Minnesota sales and use tax is massage services, which are already sourced in accordance with this rule. 

References: Governing Board Rule 311.3 Receipt of Personal Care Services, SSUTA Sourcing Rules