Summary of Fact Sheet Updates

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Last week we sent out an email letting you know that numerous fact sheets have been updated and are available on our website. This email is to provide you with a summary of changes that were made to the various fact sheets. All the sales and use tax fact sheets can be found here.


 Agricultural Production; Fact Sheet 100:

  • Clarified the wording in the "feed" section
  • "Materials consumed in production" section now has information regarding nurseries and greenhouses


Aquaculture Production Equipment; Fact Sheet 130:

  • Added repair and replacement parts (except tires) exemption


Arts and Crafts; Fact Sheet 154:

  • Caricatures and photo momentos have been added to the examples of taxable items


Candy; Fact Sheet 102B:

  • Additional examples of sweeteners have been added
  • Clarified that breakfast and nutrition bars not containing flour are taxable


Capital Equipment; Fact Sheet 103:

  • "Capital equipment includes" section (page 1) now has information about ready-mixed concrete trucks


Dietary Supplements; Fact Sheet 102E:

  • Added that certain teas may be taxable if they are required by the FDA to have a "Supplemental Facts" label


Exercise Facilities and Health Clubs; Fact Sheet 124:

  • Clarified that spray tanning is not taxable
  • Added Yoga class to the list of not taxable charges if they are optional and separately stated from other taxable charges


Farm Machinery; Fact Sheet 106:

  • Defined "principally"
  • Updated types of businesses that do not qualify for this exemption to include raising horses and research animals
  • Added calf hutches, cow mats, grain moisture testers and ventilation fans to the list of equipment that may qualify for exemption
  • Added nursery and greenhouse information
  • Added information on grain dryer systems
  • Updated the list of taxable items


Financial Institutions; Fact Sheet 138:

  • Added information on safe deposit box rental
  • Explained the taxability of purchases made by an employee of the federal government


Fire Fighting, Police, and Emergency equipment; Fact Sheet 135:

  • Added information regarding "water used in fighting fires"
  • Explained "initially equipping" a vehicle


Food and Food Ingredients; Fact Sheet 102A:

  • Updated the list of nontaxable food and food ingredients


Food Stamps; Fact Sheet 115:

  • Changed the name to SNAP (Supplemental Nutrition Assistance Program)


Local Sales and Use Taxes; Fact Sheet 164:

  • Willmar tax ended 12/31/12


Logging Equipment; Fact Sheet 108:

  • Added repair parts for motor vehicles and truck trailers to the list of taxable items


Massages; Fact Sheet 162:

  • Added reference to Revenue Notice 07-06: MinnesotaCare Tax and Sales Tax - Patient Services - Massage Therapy


Parking Services; Fact Sheet 166:

  • Added another example of taxable parking - customer shuttle service to and from the airport when sold with parking
  • Added section about "residential and nonresidential parking"
  • Added section about "outdoor storage rental for motor vehicles"


Prosthetic Devices; Fact Sheet 117D:

  • Updated the list containing examples of items exempt as prosthetic devices
  • Added an "assistive technologies for the blind or visually impaired and deaf or hearing impaired" section


Residential Utilities; Fact Sheet 157:

  • Added a paragraph regarding when a building houses both residential quarters and commercial operations


Schools - Sales and Purchases; Fact Sheet 111:

  • Instruction material exemption applies only to post-secondary schools


Use Tax for Individuals; Fact Sheet 156:

  • Added shipping and handling fees to the list of use tax examples
  • Updated information regarding aircraft, ATVs, boats and snowmobiles