Taxable Purchases

Items you use to operate your business are taxable unless an exemption applies. Several services are also taxable. See Taxable Sales and Taxable Services.

Purchases of equipment and tools are taxable. Examples include:

• Air movers
• Air scrubbers and filtration devices
• Belts, bolts, and nuts for equipment
• Containment barriers/plastic sheeting
• Dehumidifiers
• Dryers
• Hand tools (hammers, pliers, screwdrivers)
• Infrared cameras
• Moisture meters
• Personal protective equipment (PPE)
• Repair parts
• Sprayers
• Thermal imaging cameras
• Vacuum cleaners
• Vacuum cleaner lights
• Wet-Dry vacuums 

Use Tax

If you buy equipment, supplies, or other taxable items for your business and the seller does not charge Minnesota sales tax, you owe use tax on the cost of the items. If your business is located in an area with a local tax, you may also owe local use tax. 

See Use Tax for Businesses and Local Sales and Use Taxes.