Taxable Services in Minnesota

Some services are subject to sales tax in Minnesota. To view information about a specific service, find the fact sheet (PDF) or industry guide listed below. 

• Admissions
  • Admissions to places of amusement (including recreational areas and athletic events)
  • Making available amusement devices (including video games and games of chance)
  • Making available health clubs, spas, tanning facilities, reducing salons, steam baths, or athletic facilities
  • Granting membership to a sports or athletic facility
• Building cleaning and maintenance
• Delivery of aggregate (PDF)
• Detective, security, and alarm services (PDF)
• Laundry, dry cleaning, and alterations services (PDF)
• Lawn, garden, tree, and bush services (PDF)
• Lodging and related services
• Massages
• Motor vehicle towing, washing, waxing, rustproofing, and cleaning services
• Parking services
• Pet grooming, boarding, and care services
• Telecommunication services (PDF)

Note: Each broad category above may include some activities that are not subject to sales tax.

Additional Resources

• Minnesota Sales and Use Tax Business Guide
• Sales Tax Fact Sheets and Industry Guides