Some items and services are exempt from sales tax depending on who purchases the item or service, as listed in the following table.
|Exemption||Requirements||Who does the exemption apply to?|
|Bullet resistant body armor||
It must provide the wearer with ballistic and trauma protection.
Note: The exemption does apply to helmets.
|State agencies, local government entities, and licensed peace officers as defined in M.S. 626.84, subd. 1.|
|Chore and homemaking services||The services must be provided to elderly or disabled individuals.||Local government entities.|
|Firefighter personal protective equipment||
Clothing, canister filter masks, personal alert safety systems, OSHA required equipment, helmets, googles, and face shields as defined in M.S. 297A.70 subd. 3(b).
Note: The exemption does not apply to fire extinguishers and foam. Refilling, checking and tagging fire extinguisher services are not taxable.
|Volunteer fire departments, municipal fire departments, fire protection districts, or a fire company that provides fire protection to the state or local government entity.|
|Monitoring and electric surveillance||Fees for in-home detention monitoring are exempt if they are required by court order or the Minnesota Department of Corrections at the direction of a county.||Not applicable.|
|Petroleum products||Must be used in ambulances, marked police vehicles, fire apparatus, fire-suppression support vehicles (identifiable and not required to register or display number plates), and transit system with required subsidy.||Not applicable.|
|Removal of trees, bushes, shrubs||Must be for the construction or maintenance of roads, trails, and firebreaks.||State agencies and local government agencies.|
Repair and replacement parts for emergency vehicles
|Emergency rescue vehicles, fire trucks, and fire apparatus.||Local government agencies.|
|Solid waste machinery and equipment||
For mixed municipal solid waste management services at a solid waste disposal facility.
Note: The exemption does not apply to motor vehicles.
|Solid Waste Disposal facility as defined in M.S 115A.03, subd. 10.|
|Wastewater treatment equipment||The equipment must be designed to process dewater and recycle biosolids. The exemption includes materials incidental to installing the equipment.||Wastewater treatment facilities of a local government entity.|
|Transit vehicles and repair parts||Must be used for transit operations as defined in M.S. 174.90, including, but not limited to, Northstar Corridor Rail project.||Metropolitan Council and the Minnesota Department of Transportation.|
|Water||Must be used directly in providing public safety services to fight fires or protect property.||Volunteer fire departments, municipal fire departments, fire protection districts, or a fire company that provides fire protection to the state or local government entity.|