Summary of Fact Sheet Updates

 

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