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Sales of Goods and Services

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Local governments generally provide nontaxable services to the public. However, some sales are taxable.

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You must charge sales tax if you sell taxable goods or services unless an exemption applies. Do not pay sales tax when you purchase goods and services for resale. Instead, give your supplier a completed Form ST3, Certificate of Exemption. Specify the resale exemption.

Examples include, but are not limited to:

Admissions and membership to athletic facilities, recreational areas, or places of amusement, see Fact Sheet 123
Admissions to city or county parks
Admissions to community centers with athletic or recreational facilities
Books and informational brochures
Campground fees
Copies (unless required to be furnished by law)
Equipment rentals (canoes, golf carts, tables and chairs)
Fees to fax a document
Golf membership and green fees
Maps
Vending machine sales including prepared food, soft drinks, candy, and dietary supplements, see Fact Sheet 158

Examples of taxable services include, but are not limited to:

Alarm monitoring services, see Fact Sheet 114
Lawn mowing, tree trimming, stump removal, and spraying services, see Fact Sheet 121A
Parking charges, except residential or meters, see Parking Services Industry Guide
Towing charges, including administrative fees, see Motor Vehicle Industry Guide
Utilities such as electricity, steam, gas, communications, and commercial water

Waste Management Services

Waste management services are not subject to sales tax, but are subject to Solid Waste Management Tax. This tax is reported on your sales tax return. Bags and stickers are subject to this tax.

Nontaxable Sales [+]

The following are examples of nontaxable sales:

Copies required to be furnished by law (Minnesota Data Practices Act)
Educational lessons
Meals and drinks when furnished, prepared, or served to
- Patients at hospitals, sanitariums, nursing homes, or senior homes as part of routine care and included in the facilities charge, see Fact Sheet 118
- Anyone on Pre K-12 school premises, see Fact Sheet 111
- Inmates or residents at correctional, detention, or detox facilities
Notary services
Permit fees
Pet licenses
Primary residential heating during winter months, see Fact Sheet 157
Residential water and sewer services
Security or detective services by an off-duty peace officer within the jurisdiction the peace officer normally serves

County Agricultural Society Sales Exemption [+]

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Sales of Goods and Services