| Admission tickets - to certain school and nonprofit events | |
| Advertising materials - when shipped out-of-state | |
| Agricultural items - when used in the production process | |
| Air cooling equipment - used to convert or replace ground water cooling systems | |
| Airflight equipment and parts - for certain aircraft | |
| Ambulances - when sold or leased to an ambulance service | |
| Aquaculture equipment - and certain repair and replacement parts | |
| Baby products | |
| Bullet resistant body armor - when purchased by licensed peace officers and state and local law enforcement agencies | |
| Camp fees - when the exemption requirements are met | |
| Caskets, urns for cremains, and burial vaults | |
| Cigarettes | |
| Clothing | |
| Coin-operated entertainment and amusement devices | |
| Construction labor - to construct, repair, or improve real property | |
| Construction purchases - for special projects | |
| Conversion costs - to make vehicles accessible to a person with a disability | |
| Court-reporter transcripts | |
| Cross-country ski passes - for the use of public trails | |
| Custom computer software - when prepared to the special order of the customer | |
| Deliveries outside Minnesota | |
| Detachable tools - when the exemption requirements are met | |
| Direct mail delivery or distribution charges - when listed separately on the invoice | |
| Drugs - for prescription or over-the-counter for use by humans | |
| Farm machinery - when used in the agricultural production process, including repair and replacement parts except tires | |
| Feminine hygiene products | |
| Fire-safety sprinkler systems - and all components installed into existing residential dwellings, hotels, motels, or lodging houses with four or more units | |
| Firearm storage units | |
| Food - groceries for human consumption | |
| Fundraising sales - when made by or for a nonprofit organization and if certain criteria are met | |
| Health products | |
| Horse and horse-care supplies - including feed and medications | |
| Industrial production materials - when used or consumed in the industrial production process | |
| Instructional materials - when required to be used directly in the completion of a course of study by students at a qualifying school | |
| Interest of finance charges | |
| Logging equipment - when used in a qualifying activity, including repair or replacement parts except tires | |
| Medical equipment - for home use, including mobility enhancing equipment and prosthetic devices | |
| Memberships - for YMCA, YWCA, and Jewish Community Centers of Greater Minneapolis and St. Paul, including one-time initiation fees and periodic membership dues | |
| Mill liners, grinding rods, and grinding balls - when consumed in the production of taconite or other ores, metals, or minerals | |
| Newspapers and publications - if regularly issued every three months or less | |
| Occasional sales - of some business equipment, when exemption requirements are met | |
| Patent, trademark, and copyright drawings and documents | |
| Patient meals - served in hospitals, sanitariums, nursing homes, senior citizen's homes, correctional detention, and detoxification facilities | |
| Personal computers and related software - for use in a public or private school, college, university, or business or trade school for regularly enrolled students | |
| Petroleum products - in certain situations | |
| Pollution control equipment - in qualifying circumstances | |
| Poultry feed - to raise poultry for human consumption | |
| Prizes for games of skill of chance - for games conducted at events such as carnivals, festivals, and fairs lasting fewer than six days | |
| Public safety radio communication system | |
| Repair labor - if listed separately on the invoice | |
| Residential electricity and natural gas - during the billing months of November through April | |
| Residential utilities - provided on a year-round basis (fuel oil, coal, wood, steam, hot water, propane, LP gas, and water services) | |
| Sacramental wine - used in religious ceremonies | |
| Service materials - used or consumed in providing taxable services, including utilities and short-lived detachable tools | |
| School meals - for pre-kindergarten - 12th grade, childcare or early childhood education programs | |
| Ship repair and replacement parts and lubricants - when used by ships or vessels engaged principally in interstate or foreign commerce | |
| Ski areas - and items used or consumed directly for tramways, snowmaking, and snow grooming at ski hills, ski slopes, or ski trails | |
| Solar energy systems | |
| Special tooling - that has value and use only for the buyer and only for the use of which it was made | |
| Telecommunications and pay television equipment | |
| Textbooks - when required for classes in qualifying schools and sold to regularly enrolled students | |
| Trade-in allowances | |
| Tree, brush, and shrub removal - for contractors as part of a land-clearing contract | |
| TV commercials - and items used or consumed in pre-production, production, or post-production | |
| Unsweetened water | |
| Used mobile homes - for residential purposes | |
| Waste-management containers and compactors | |
| Wind energy conversion systems - and materials used to manufacture, install, construct, repair, or replace them | |
