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  • Sales to Government

    Sales of lodging to government agencies may or may not be taxable, depending on what type of agency purchases the lodging. See the following table for details.
    https://www.revenue.state.mn.us/guide/sales-government

  • Nontaxable Transactions

    Some vehicle transactions are exempt from Motor Vehicle Tax.
    Last Updated:
    https://www.revenue.state.mn.us/guide/nontaxable-transactions-0

  • Revenue Notice #05-13: Sales and Use Tax - Sales Price - Allocation of Delivery Charges (Revoked by Revenue Notice # 09-02)

    This notice was revoked on February 23, 2009 by Revenue Notice # 09-02.
    https://www.revenue.state.mn.us/revenue-notice/05-13-sales-and-use-tax-sales-price-allocation-delivery-charges-revoked-revenue

  • Nontaxable Sales

    Certain services and sales are not taxable.Examples of nontaxable services and sales:
    Last Updated:
    https://www.revenue.state.mn.us/guide/nontaxable-sales-3

  • Retail Delivery Fee

    Starting July 1, 2024, there is a Retail Delivery Fee of 50 cents that applies to certain transactions involving retail delivery in Minnesota.
    Last Updated:
    https://www.revenue.state.mn.us/retail-delivery-fee

  • FS163 - TV Commercials

    Explains the exemptions for sales of TV commercials and for purchases of items used or consumed in preproduction, production or, postproduction of TV commercials.
    https://www.revenue.state.mn.us/sites/default/files/2023-01/FS163.pdf

  • FS129 - Utilities Used in Production

    Explains what exemptions are available when electricity, gas, steam, or water are used or consumed in agricultural or industrial production.
    https://www.revenue.state.mn.us/sites/default/files/2023-01/FS129.pdf

  • Deductibility of Gambling Fund Transfers

    Exempt 501(c)3 and 501(c)4 festival organizations may deduct gambling fund transfers on their Unrelated Business Income Tax (UBIT) return if they meet specific guidelines.
    Last Updated:
    https://www.revenue.state.mn.us/deductibility-gambling-fund-transfers

  • Securities Levy

    The Minnesota Department of Revenue may issue a levy on your stocks, bonds, and other non-exempt publicly traded securities to collect your debt. We notify you if we issue a levy on your securities.
    https://www.revenue.state.mn.us/securities-levy

  • Special Fuel Excise Tax on Diesel Fuel

    Diesel fuel sales are subject to Minnesota special fuel excise tax, unless specifically exempted by law.
    Last Updated:
    https://www.revenue.state.mn.us/diesel-fuel-excise-tax