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Last Updated: 8/4/2017

State Agencies Industry Guide

Minnesota state agencies are not exempt from paying sales and use tax. However, they pay most sales or use taxes directly to the Minnesota Department of Revenue. The links below describe the sales and use tax topics related to state agencies.

Starting July 1, 2017, the only taxable food sold through vending machines is prepared food, soft drinks, candy, and dietary supplements. See Sales.