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Last Updated: 6/23/2015

Fact Sheets

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These fact sheets contain general information about specific, tax-related topics. The sales tax fact sheets are arranged alphabetically by fact sheet name. You may sort the Fact Sheet Number column to list the fact sheets numerically.

Note: The tax on storage and warehousing services have been repealed. This tax will not go into effect.

 

 

 Fact Sheets

 
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Description 
pdfAdvertisingAdvertising133June 2013Explains taxable and nontaxable advertising services.
pdfAgricultural ProductionAgricultural, Manufacturing100December 2012Defines agricultural production and some of its activities as well as explains what exemptions are available and how to claim them.
pdfAircraftMiscellaneous101July 2015Explains the taxability of registered aircrafts and provides a list of various types of aircrafts.
pdfAquaculture Production EquipmentAgricultural, Manufacturing130December 2012Covers the exemption for aquaculture production equipment, what equipment is eligible and how to claim the exemption.
pdfArts and CraftsRetailers154July 2015Explains what art and craft sales are taxable.
pdfAthletic Facilities, Recreational Areas, Resorts and CampgroundsFacilities123July 2014Provides a list of some recreational facilities and explains what sales and purchases made by the facilities are taxable.
pdfBuilding Cleaning and MaintenanceServices112February 2004Explains how sales and use tax applies to building cleaning, maintenance, and disinfecting and exterminating services.
pdfCandyFood102BDecember 2012Defines candy (for sales tax purposes) and explains when it is taxable.
pdfCapital EquipmentManufacturing103June 2015Discusses what does and does not qualify for as exempt capital equipment, related definitions and how to file for a refund. It also explains qualifying and non-qualifying activities within the integrated production process.
pdfChiropractorsMedical151March 2010Explains when chiropractors should charge sales tax on their sales and when they owe use tax on their purchases.
pdfClothingRetailers105January 2009Describes clothing and clothing accessories; explaining what is and is not taxable.
pdfComputer SoftwareRetailers, Services134June 2015Explains what charges for computer software are taxable and also discusses maintenance agreements and when they are taxable.
pdfContractorsServices128October 2014Explains how Sales and Use Tax applies to contractors and subcontractors who construct, alter, repair or improve real property, and explains how tax applies if a contractor also sells products at retail.
pdfCoupons, Discounts and Other Forms of PaymentSales Price167June 2015Explains how to properly calculate sales tax when the price of an item is affected by coupons, rebates, discounts, trade-ins, gift certificates, scrip and bartering.
pdfDelivery ChargesSales Price155July 2015Explains how Minnesota Sales and Use Tax applies to delivery charges, including transportation, shipping, postage, handling, crating and packing.
pdfDentistsMedical175June 2013Describes how sales tax applies to sales and purchases made by dentists.
pdfDetective and Security ServicesServices114June 2013Describes different detective and security services and explains when they are taxable.
pdfDietary SupplementsFood102EDecember 2012Defines dietary supplements and explains when they are subject to sales tax.
pdfDigital ProductsRetailers177July 2014Explains how sales and use tax applies to digital products
pdfDirect Mail and Fulfillment ServicesServices173April 2009Explains how sales tax applies to sales of printed materials meeting the definition of direct mail and to fulfillment services.
pdfDirect Selling CompaniesRetailers168July 2003Defines direct selling companies and direct sellers and explains: who needs to register to collect sales tax, their responsibilities, taxable sales and how to calculate the tax.
pdfDrugsMedical117AApril 2009Defines what items are considered drugs for tax purposes, when they are taxable and how the tax applies to them.
pdfDurable Medical EquipmentMedical117BAugust 2013Defines durable medical equipment (for tax purposes) and provides a summary of how Minnesota sales and use tax applies to this equipment.
pdfExercise Facilities and Health ClubsFacilities124December 2012Explains what sales and purchases made by exercise facilities and health clubs are subject to sales tax.
pdfFarm MachineryAgricultural106December 2012Defines farm machinery and discusses what exemptions are available and how to claim them.
pdfFinancial InstitutionsServices138December 2012Explains what services are taxable when provided by financial institutions and when purchases made by them are taxable.
pdfFire Fighting, Police, and Emergency EquipmentGovernment Administration135December 2012Describes different types of emergency services and explains when purchases made by service providers are, and are not, taxable.
pdfFood and Food IngredientsFood102ADecember 2012Explains when food and food ingredients are, and are not, taxable.
pdfFood StampsFood115December 2012Discusses what items purchased with food stamps are subject to sales tax.
pdfFuneral Homes, Mortuaries, Crematories and CemeteriesServices165March 2009Explains how Minnesota sales and use taxes apply to sales and purchases made by funeral homes, mortuaries, crematories and cemeteries.
pdfGrooming and Hygiene ProductsMedical117FApril 2009Defines grooming and hygiene products, and summarizes when they are, and are not, taxable.
pdfHealth Care FacilitiesMedical172June 2013Describes when purchases made by different types of healthcare facilities are exempt from sales tax and what items are covered by the exemption.
pdfHealth Product ExemptionMedical117EApril 2009Describes the sales tax exemption allowed for specific health products.
pdfHospital and Nursing Home MealsMedical118December 2012Explains how Minnesota sales tax applies to meals and other food items served or sold by hospitals, sanatoriums, nursing homes and senior citizen homes.
pdfHotels and Lodging FacilitiesFacilities141June 2015Explains how Minnesota sales and use tax applies to business involved in providing short-term lodging and related services.
pdfIndustrial productionManufacturing145July 2015Explains how Minnesota sales and use tax applies to business involved in industrial production.
pdfInterstate Motor CarriersMotor Vehicles107December 2012Explains who needs to get Motor Carrier Direct Pay authorization, what exemptions are available and how to calculate the tax due.
pdfIsolated and Occasional SalesRetailers132April 2014Discusses the specific instances when sales of tangible personal property used in a trade or business are exempt from sales or use tax under the “isolated or occasional sale” rule.
pdfItems for use Outside MinnesotaMiscellaneous110June 2015Explain when items sold or purchased for use outside Minnesota are, and are not, subject to sales tax.
pdfLabor - Installation, Fabrication and ConstructionServices152AJuly 2015Describes different types of labor and how sales and use tax applies to each.
pdfLabor- Repair for BusinessesServices152BMarch 2014Explains how sales and use tax applies to repair and maintenance services for businesses.
pdfLabor- Repair for IndividualsServices152CMarch 2014This fact sheet explains how Sales and Use Tax applies to repair and maintenance services for individuals.
pdfLandscaping Construction ContractsServices121BApril 2014Explains how Minnesota sales and use tax applies to different types of landscaping contracts.
pdfLaundry and Cleaning ServicesServices120May 2007Describes how Minnesota sales tax applies to laundry, dry cleaning, linen service and supply, carpet cleaning, drapery cleaning, upholstery cleaning and industrial cleaning.
pdfLawn and Garden Maintenance, Tree and Shrub ServicesServices121AApril 2014Explains how Minnesota sales tax applies to lawn and garden maintenance, indoor plant care, tree and shrub services, and other taxable services.
pdfLibrariesGovernment Administration139May 2007Explains when sales and purchases made by libraries are taxable.
pdfLocal Governments- Cities, Counties, and TownshipsGovernment Administration176July 2015Explains sales tax exemptions that apply to local governments.
pdfLocal Sales and Use TaxesLocal Taxes164April 2015Lists the local sales and use taxes that are administered by the Department of Revenue and discusses who is responsible for collecting and paying those taxes.
pdfLoggers and Log Home Builders and SellersManufacturing153July 2009Explains how sales tax applies to loggers, who are considered agricultural producers, and to materials and other items purchased by log home builders.
pdfLogging EquipmentManufacturing108December 2012Explains the logging equipment exemption, what purchases are eligible and how to claim the exemption.
pdfManufactured Homes, Park Trailers and Modular HomesRetailers150December 2012Explains how sales tax applies to the sales of manufactured homes, park trailers and modular homes.
pdfMassagesMedical, Services162December 2012Defines taxable massage services and explains when sales tax applies to them.
pdfMeat ProcessorsFood, Manufacturing126December 2002Explains when purchases by meat processors are exempt from sales tax and how to apply for and claim the exemption.
pdfMining - Metals, Minerals, Ores, and TaconiteManufacturing147July 2015Explains how sales and use tax applies to purchases by the iron mining industry which includes both the production of taconite and natural iron ore.
pdfMinneapolis Special Local TaxesLocal Taxes164MMarch 2010Describes the special local taxes that are imposed in Minneapolis. This is a supplement to Fact Sheet 164, Local Sales and Use Taxes.
pdfMinnesota State Fair-Sales TaxMiscellaneous140June 2014Explains who must register to collect Minnesota sales tax, what sales are subject to sales tax, and how to report and remit any sales tax that was collected at the Minnesota State Fair.
pdfMobility Enhancing EquipmentMedical117CJune 2013Defines what items are considered mobility enhancing equipment and summarizes how sales and use tax applies to those items.
pdfMotor Vehicle - Auto Body Repair and ServiceMotor Vehicles131AApril 2014Explains how sales and use tax applies to motor vehicle body and interior repairs.
pdfMotor Vehicle - Mechanical Repair and ServiceMotor Vehicles131BApril 2014Explains how sales and use tax applies to motor vehicle mechanical repairs.
pdfMotor Vehicle 9.2% Rental Tax and 5% FeeMotor Vehicles136June 2013Describes when businesses that lease or rent motor vehicles to customers in Minnesota are required to collect the Motor Vehicle Rental Tax and Fee.
pdfMotor Vehicle LeasesMotor Vehicles171July 2009Explains how to calculate sales tax on leases for licensed motor vehicles, which in most cases is due as an up-front tax on the total lease price.
pdfMotor Vehicle Sales and PurchasesMotor Vehicles125June 2013Explains when sales tax is due on purchases or acquisitions of motor vehicles.
pdfMotor Vehicle Towing, Washing, RustproofingMotor Vehicles113February 2004Discusses which motor vehicle towing, washing and rustproofing services are taxable, which aren’t, and when purchases by these service providers are exempt from sales or use tax.
pdfNonprofit Organization and FundraisingMiscellaneous180June 2015Explains when nonprofits must charge sales tax and what purchases can be made exempt.
pdfNursery and Greenhouse ProductionAgricultural121CMay 2012Explains how sales and use tax applies to nursery and greenhouse production
pdfParking ServicesServices166December 2012Explains which motor vehicle parking services are, and are not, taxable and discusses what is considered a motor vehicle for this purpose.
pdfPetroleum ProductsMiscellaneous116July 2014Explains when purchases of motor fuels and other petroleum products are subject to tax, when they are exempt and which tax applies (petroleum tax or sales tax).
pdfPets and Pet Grooming, Boarding and Care ServicesServices122May 2010Explains when, and how, sales tax applies to sales of pets and other animals and to pet grooming services, animal lodging, boarding and other care services.
pdfPhotography and Video ProductionAdvertising169July 2015Explains how sales and use tax applies to sales of photography and to purchases made by photographers. These guidelines also apply to video production.
pdfPrepaid Wireless E911 and TAM FeesMiscellaneous179December 2014Explains how retailers who sell prepaid wireless phones, air time, or calling cards collect and remit the e911/TAM fee.
pdfPrepared FoodFood102DDecember 2014Defines prepared food and explains when it is, or is not, taxable.
pdfPrinting IndustryAdvertising, Manufacturing109July 2015Explains how Minnesota sales and use tax applies to printing and related items and services. Includes lists of taxable and exempt sales and purchases to help determine what is taxable.
pdfProsthetic DevicesMedical117DJune 2013Defines what items are considered prosthetic devices and provides a summary of how Minnesota sales and use tax applies to those items.
pdfResidential UtilitiesGovernment Administration157June 2013Explains how sales of electricity, gas, water or steam are taxed in Minnesota and discusses exemption available for residential water and most residential heating fuels.
pdfRestaurants and BarsFood137January 2009Discusses how sales tax applies to food and drinks sold by eating establishments and when other charges by eating establishments are taxable.
pdfSales to GovernmentsGovernment Administration142January 2015Explains when sales to federal, state or local governments in Minnesota are taxable what exemptions are available.
pdfSchools-Sales and PurchasesGovernment Administration111March 2015Explains how sales tax applies to sales and purchases made by schools and school districts.
pdfSelling Event Exhibitors and OperatorsRetailers148January 2009Explains how to register to collect state and local sales taxes before selling any taxable items or services at a flea market, collectors’ show, craft show, antique show, county fair, trade show, or similar event.
pdfSoft Drinks and Other BeveragesFood102CAugust 2014Describes the guidelines in determining whether or not a beverage is considered a soft drink and the taxability of different beverages.
pdfSpecial Local TaxesLocal Taxes164SFebruary 2015As a supplement to Fact Sheet 164, Local Sales and Use Taxes, this describes the special local taxes that are imposed in Detroit Lakes, Giants Ridge, Mankato, Rochester, St. Cloud and St. Paul.
pdfTelecommunications, Pay Television, and Related ServicesServices119March 2014Explains how sales tax applies to telecommunication services, ancillary services associated with telecommunications services, pay television services, ring tones and equipment used directly in providing these services.
pdfTribal Governments and MembersGovernment Administration160February 1999Explains how Minnesota sales tax applies to tribal governments and members.
pdfTV CommercialsAdvertising163July 2015Explains the exemptions for sales of TV commercials and for purchases of items used or consumed in preproduction, production or, postproduction of TV commercials.
pdfUse Tax for BusinessesUse Tax146July 2009Explains what use tax is and how it applies to businesses.
pdfUse Tax for IndividualsUse Tax156June 2013Explains what use tax is and how it applies to individuals.
pdfUtilities used in ProductionManufacturing129July 2002Explains what exemptions are available when electricity, gas, steam, or water are used or consumed in agricultural or industrial production.
pdfVending Machines and Other Coin-Operated DevicesRetailers158July 2014Explains which sales from vending machines and other coin-operated devices are taxable, how to compute the tax and who is responsible for reporting the sales.
pdfVeterinary PracticeMedical144January 2003Explains how and when veterinarians should pay sales or use tax on items purchased to provide their services and when to charge sales tax to their customers.