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Sales Tax Fact Sheets and Industry Guides

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Find fact sheets and industry guides that provide Sales and Use Tax information on various topics.

The Minnesota Sales and Use Tax Business Guide provides information businesses need to know.

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Topic	Revision Date
Admissions and Amusement Devices	August 2023
Advertising	September 2018
Agricultural and Farming	March 2023
Aircraft	May 2022
Arts and Crafts	January 2023
Building Cleaning and Maintenance	August 2018
Candy	July 2023
Capital Equipment	September 2021
Chiropractors	June 2017
Clothing	September 2019
Computer Software	September 2018
Contractors and Other Property Installers	February 2020
Coupons, Discounts, and Other Forms of Payment	December 2021

Topic	Revision Date
Delivery Charges	February 2020
Dentists	June 2017
Detective and Security Services	January 2023
Dietary Supplements	July 2023
Digital Products	August 2022
Direct Mail and Fulfillment Services	December 2023
Direct Selling Companies	December 2023
Drugs	July 2023
Durable Medical Equipment	January 2023
Eating Establishments	August 2023
Emergency Services	January 2020
Exercise Facilities and Health Clubs	January 2023
Financial Institutions	January 2020
Food and Food Ingredients	July 2023
Food Stamps	December 2012
Funeral Homes, Mortuaries, Crematories, and Cemeteries	January 2023

Topic	Revision Date
Government – Federal and Foreign Diplomats	June 2019
Government – Local Governments	October 2021
Government – State Agencies	August 2017
Grooming and Hygiene Products	January 2023
Health Care Facilities	July 2023
Health Product Exemption	November 2017
Hospital and Nursing Home Meals	January 2023
Hotels and Other Lodging Establishments	September 2017
Industrial Production	October 2018
Isolated and Occasional Sales	July 2023
Items for Use Outside Minnesota	September 2018

Topic	Revision Date
Labor – Installation, Fabrication, Construction, and Repair	August 2016
Laundry and Dry Cleaning Services	September 2018
Lawn and Garden Maintenance, Tree and Shrub Services	August 2019
Libraries	August 2018
Liquor Stores and Liquor Distributors	June 2019
Local Sales and Use Taxes	August 2023
Loggers and Log Home Builders and Sellers	February 2020
Logging Equipment	December 2023

Topic	Revision Date
Manufactured Homes, Park Trailers, and Modular Homes	September 2018
Meat Processors	January 2023
Mining – Metals, Minerals, Ores, and Taconite	September 2018
Minneapolis Special Local Taxes	August 2023
Minnesota State Fair – Sales Tax	January 2024
Mobility Enhancing Equipment	January 2023
Motor Vehicle	August 2023
Motor Vehicle Repair	February 2017
Nonprofit Organizations	October 2021
Nursery and Greenhouse Production	September 2018

Topic	Revision Date
Off-Road Vehicle	August 2017
Parking Service Providers	February 2018
Personal Services	September 2015
Petroleum Products	January 2023
Pets and Pet Services	February 2018
Photography	December 2015
Photography and Video Production	September 2018
Prepaid Wireless E911 and TAM Fees	June 2022
Prepared Food	September 2021
Printing Industry	September 2018
Professional Services	September 2015
Prosthetic Devices	September 2019

Topic	Revision Date
Residential Utilities	September 2018
Retailers and Wholesalers	August 2023
Schools – Sales and Purchases	September 2022
Selling Event Exhibitors and Operators	September 2018
Soft Drinks and Other Beverages	July 2023
Special Local Taxes	April 2024
Telecommunications, Pay Television, and Related Services	January 2024
Transportation Service Providers	August 2019
Tribal Governments and Members	February 1999
Towing, Cleaning, and Rustproofing Services	August 2023
TV Commercials	January 2023

Topic	Revision Date
Use Tax for Businesses	February 2020
Use Tax for Individuals	November 2019
Utilities Used in Production	August 2020
Vending Machines and Other Coin-Operated Devices	January 2020
Veterinary Practice	August 2018
Video Production	December 2015

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Last Updated

April 04, 2024

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