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Taxable Purchases and Use Tax

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Items you use to operate your chiropractic business are taxable unless an exemption applies. Several services are also taxable.

If you do not pay sales tax on a taxable purchase, then use tax is due.

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Taxable Purchases [+]

The following purchases are subject to sales or use tax.

Taxable Purchases	Examples
General items	Books, manuals, and other reference material Cleaning supplies Computer hardware and software Credit card machines and cash registers Employee name badges Furniture and fixtures Invoices, claim forms, price lists Office equipment and supplies Training and educational videos
Chiropractic equipment	Durable medical equipment, including repair and replacement parts Exam tables Massage chairs Patient divider screens Spinal column models Surgical instruments, including disposable/single use Therapy tools: Balls, tubing, Ultrasound machines X-ray machines, film, and other supplies
Items given away	Appointment cards Brochures and pamphlets Business cards Greeting cards Promotional items, such as calendars, magnets, pens Stickers, toys, coloring books
Utilities	Electricity Gas Water
Taxable services	Building cleaning and maintenance Detective and security Lawn and garden maintenance Laundry and dry cleaning For more information, see Taxable Services.

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.

Some common situations where you may owe use tax include:

You buy taxable items or services online without paying sales tax
You withdraw an item from inventory to use (instead of selling it), donate, or give away
You buy taxable items outside of Minnesota
You buy taxable items in another Minnesota city or county with a lower (or no) local sales tax

For more information, see Use Tax for Businesses and Local Sales and Use Taxes.

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Taxable Purchases and Use Tax