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Legal References and Resources
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The legal references and resources related to eating establishments are listed.
Minnesota Statutes
- 157, Food, Beverage, and Lodging Establishments
- 297A.61 Definitions
- 297A.67 General Exemptions
- 340A. 101 Liquor Definitions
Revenue Notices
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
- Minneapolis Special Local Taxes
- Prepared Food
- Schools – Sales and Purchases
- Soft Drinks and Other Beverages
- Special Local Taxes
- Tribal Governments and Members
- Use Tax for Businesses
Guides
- Admissions and Amusement Devices
- Building Cleaning and Maintenance
- Government – Federal Government
- Government – Local Governments
- Government – State Agencies
- Hotels and Other Lodging Establishments
- Local Sales and Use Tax
- Motor Vehicle
- Parking Service Providers
- Sales and Use Tax Business Guide
- Vending Machines and Other Coin-Operated Devices