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Sales and Use Tax Publications

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Our publications provide Sales and Use Tax information on various topics.

Note: Publications were previously called Fact Sheets and Industry Guides.

The Minnesota Sales and Use Tax Business Guide provides information businesses need to know.

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Topic	Revision Date
Admissions and Amusement Devices	August 2023
Advertising	September 2018
Agricultural and Farming	March 2023
Aircraft	May 2022
Arts and Crafts	March 2025
Building Cleaning and Maintenance	August 2018
Candy	March 2025
Cannabis	April 2025
Capital Equipment	September 2021
Chiropractors	November 2025
Clothing	January 2026
Computer Software	September 2018
Contractors and Other Property Installers	February 2020
Coupons and Other Forms of Payment	December 2025

Topics D-F [+]

Topic	Revision Date
Delivery Charges	February 2020
Dentists	June 2017
Detective and Security Services	January 2023
Dietary Supplements	May 2025
Digital Products	September 2025
Direct Mail and Fulfillment Services	December 2023
Direct Selling Companies	December 2023
Drugs	May 2025
Durable Medical Equipment	January 2023
Eating Establishments	August 2023
Emergency Services	January 2020
Exercise Facilities and Health Clubs	January 2023
Federal Government	July 2025
Financial Institutions	January 2020
Food and Food Ingredients	May 2025
Food Stamps	December 2025
Funeral Homes, Mortuaries, Crematories, and Cemeteries	January 2023

Topics G-I [+]

Topic	Revision Date
Grooming and Hygiene Products	June 2025
Health Care Facilities	June 2025
Health Product Exemption	November 2017
Hospital and Nursing Home Meals	June 2025
Hotels and Other Lodging Establishments	May 2024
Industrial Production	October 2018
Isolated and Occasional Sales	July 2023
Items for Use Outside Minnesota	September 2018

Topics J-L [+]

Topic	Revision Date
Labor – Installation, Fabrication, Construction, and Repair	August 2016
Laundry and Dry Cleaning Services	September 2018
Landscape Maintenance Services	February 2026
Libraries	August 2018
Liquor Stores and Liquor Distributors	June 2019
Local Governments	October 2021
Local Sales and Use Taxes	May 2025
Loggers and Log Home Builders and Sellers	February 2020
Logging Equipment	December 2023

Topics M-N [+]

Topic	Revision Date
Manufactured Homes, Park Trailers, and Modular Homes	September 2018
Meat Processors	March 2026
Mining – Metals, Minerals, Ores, and Taconite	September 2018
Minneapolis Special Local Taxes	February 2025
Minnesota State Fair – Sales Tax	July 2025
Mobility Enhancing Equipment	September 2025
Motor Vehicles	September 2024
Motor Vehicle Repair	February 2017
Nonprofit Organizations	October 2021
Nursery and Greenhouse Production	September 2018

Topics O-P [+]

Topic	Revision Date
Off-Road Vehicles	August 2017
Parking Service Providers	February 2018
Personal Services	September 2015
Petroleum Products	January 2023
Pets and Pet Services	February 2018
Photography	February 2026
Prepaid Wireless E911, TAM, and 988 Fees	July 2024
Prepared Food	September 2021
Printing Industry	September 2018
Professional Services	September 2015
Prosthetic Devices	June 2025

Topics R-T [+]

Topic	Revision Date
Residential Utilities	September 2018
Retailers and Wholesalers	August 2023
Schools – Sales and Purchases	September 2022
Selling Event Exhibitors and Operators	September 2018
Soft Drinks and Other Beverages	July 2025
Special Local Taxes	May 2025
State Government Agencies	August 2017
Supplemental Nutrition Assistance Program (SNAP)	December 2025
Telecommunications, Pay Television, and Related Services	January 2024
Transportation Service Providers	August 2019
Tribal Governments and Members	February 1999
Towing, Cleaning, and Rustproofing Services	August 2023
TV Commercials	January 2023

Topics U-Z [+]

Topic	Revision Date
Use Tax for Businesses	February 2020
Use Tax for Individuals	November 2019
Utilities Used in Production	August 2020
Vending Machines and Other Coin-Operated Devices	January 2020
Veterinary Practice	August 2018
Video Production	December 2015

How Are We Doing?

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Last Updated

March 18, 2026

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