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Back to Sales Tax Fact Sheets and Industry Guides
Food and Bar Establishments Industry Guide
  • Sales - Food
  • Sales - Liquor
  • Sales - Tips and Other Charges
  • Sales - Vending Machines and Amusement Devices
  • Determining Sales Price
  • Discounts and Coupons
  • Sales to Government and Nonprofits
  • Food at Schools
  • Taxable Purchases and Use Tax
  • Nontaxable Purchases
  • Lawful Gambling
  • Past Due Taxes
  • Filing Returns and Record-Keeping
  • Legal References and Resources
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Legal References and Resources

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The legal references and resources related to the food and bar establishments industry are listed.

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Minnesota Statutes [+]
  • 157, Food, Beverage, and Lodging Establishments
  • 297A.61 Definitions
    • Subd. 3 Sales and purchases
  • 297A.67 General Exemptions
    • Subd. 2 Food and food ingredients
    • Subd. 4 Exemption meals at residential facilities
  • 340A. 101 Liquor Definitions
Revenue Notices [+]
  • 02-11, School Meals – Board Contracts at Colleges, Universities, or Private Career Schools
Fact Sheets [+]
  • Candy
  • Capital Equipment
  • Clothing
  • Coupons, Discounts and Other Forms of Payment
  • Detective and Security Services
  • Dietary Supplements
  • Food and Food Ingredients
  • Hospital and Nursing Home Meals
  • Industrial Production
  • Isolated and Occasional Sales
  • Lawn and Garden Maintenance, Tree and Shrub Services
  • Local Sales and Use Taxes
  • Minneapolis Special Local Taxes
  • Prepared Food
  • Sales to Governments
  • Schools – Sales and Purchases
  • Soft Drinks and Other Beverages
  • Special Local Taxes
  • Tribal Governments and Members
  • Use Tax for Businesses
Industry Guides [+]
  • Admissions and Amusement Devices
  • Building Cleaning and Maintenance
  • Government – Federal and Foreign Diplomats
  • Government – Local Governments
  • Hotels and Other Lodging Establishments
  • Motor Vehicle
  • Parking Service Providers
  • Vending Machines and Other Coin-Operated Devices
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