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Last Updated: 7/13/2016

Taxable Services in Minnesota

The following are taxable services in Minnesota.
 
  • Admissions
    • Admissions to places of amusement (including recreational areas and athletic events)
    • Making available amusement devices (including video games and games of chance)
    • Making available health clubs, spas, tanning facilities, reducing salons, steam baths, or athletic facilities
    • Granting membership to a sports or athletic facility

  • Building cleaning and maintenance
  • Delivery of aggregate
  • Detective, security, and alarm services
  • Laundry, dry cleaning, and alterations services
  • Lawn, garden, tree, and bush services
  • Lodging and related services
  • Massages (not medically prescribed)
  • Motor vehicle towing, washing, waxing, rustproofing, and cleaning services
  • Parking services
  • Pet grooming, boarding, and care services
  • Telecommunication services

Within each of these broad categories there are some activities that are not taxed.

See our sales tax fact sheets and industry guides for more information.