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Sales tax fact sheets
The sales tax fact sheets are arranged here alphabetically. You can view them by number. Selected fact sheets are also available in Spanish.
These fact sheets contain general information about specific, tax-related topics.
 #170: A Step-by-Step Guide to Filing and Paying Sales and Use Tax Electronically (199k) Revised 7/09 - #133: Advertising - Creative Promotional Services (46k) Revised 7/09 to reflect sales and use tax rate change
- #100: Agricultural Production (145k) Revised 01/09
- #101: Aircraft (68k) Revised 02/04
- #130: Aquaculture Production Equipment (119k) Revised 12/08
- #154: Arts and Crafts (25k) Revised to reflect sales and use tax rate change
- #123: Athletic Facilities, Recreational Areas, Resorts, & Campgrounds (65k) Revised 03/07
- #131: Automotive Repairs and Service (66k) Revised 02/04
- #112: Building Cleaning and Maintenance (35k) Building Cleaning and Maintenance supplement Obsolete 1/02 Revised 2/04
- #102B: Candy (23k) Formerly part of Food Products, Candy, Soft Drinks and Beverages, #102 Revised 11/08
- #103: Capital Equipment (214k) Revised 3/07
- #151: Chiropractors (127k) Revised 3/10
- #105: Clothing (23k) Revised 1/09
- #134 : Computer Software (148k) Revised 02/04
- #128: Contractors (196k) Revised 7/10
- #167: Coupons, Discounts and Other Forms of Payment (132k) Revised 7/09 to reflect sales and use tax rate change
- #155: Delivery Charges (formerly titled Shipping and Handling), (133k) Revised 7/10
- #114: Detective and Security Services (43k) Revised 02/04
- #102E Dietary Supplements (25k) Formerly part of Food Products, Candy, Soft Drinks and Beverages, #102 Revised 11/08
- #173: Direct Mail and Fulfillment Services New 4/09
- #168: Direct Selling Companies (180k) Revised 7/09 to reflect sales and use tax rate change
- #117A: Drugs (50k) Revised 5/09
- #117B: Durable Medical Equipment (46k) Revised 4/10
- #124: Exercise Facilities and Health Clubs (137k) Revised 12/02
- #106: Farm Machinery (31k) Revised 2/04
- #138: Financial Institutions (138k) Revised 07/09
- #135: Fire Fighting, Police and Emergency Equipment (146k) Revised 6/09
- #102A: Food and Food Ingredients (23k) Formerly part of Food Products, Candy, Soft Drinks and Beverages, #102 Revised 11/08
- #115: Food Stamps (83k) Revised 12/02
- #165: Funeral Homes, Mortuaries, Crematories and Cemeteries (132k) Revised 03/09
- #117F: Grooming and Hygiene Products (34k) Revised 5/09
- #172: Health Care Facilities (86k) Revised 4/09
- #117E: Health Product Exemptions (43k) Revised 5/09
- #118: Hospital and Nursing Home Meals (97k) Revised 12/02
- #141: Hotels and Lodging Facilities (188k) Revised 12/08
- #160: Indians (17k) Issued 2/99
- #145: Industrial Production (146k) Revised 7/09
- #107: Interstate Motor Carriers (138k) Revised 7/09
- #110: Items for Use Outside Minnesota (146k) Revised 1/03
- JOBZ Tax Exemptions: Minnesota Job Opportunity Building Zones (68k) Revised 8/09
- #152: Labor (28k) Revised 2/04
- #120: Laundry and Cleaning Services (141k) Revised 5/07
- #121: Lawn and Garden Care, Tree and Bush Service, Landscaping (174k) Revised 2/09
- #139: Libraries (109k) Revised 5/07
- #164: Local Sales and Use Taxes (40k) For more information about local sales taxes see Minneapolis Special Local Taxes #164M and Special Local Taxes: Detroit Lakes, Giants Ridge, Mankato, Rochester, St. Cloud, St. Paul #164S Revised 12/11
- #153: Loggers and Log Home Builders and Sellers (147k) Revised 07/09
- #108: Logging Equipment (128k) Revised 12/07
- #150: Manufactured Homes, Park Trailers and Modular Homes (143k) Revised 7/10
- #162: Massages (27k) Revised 8/02
- #126: Meat Processors (106k) Revised 12/02
- #164M: Minneapolis Special Local Taxes (155k) Revised 3/10
- #140: Minnesota State Fair - Sales Tax (54k) Revised 8/11
- #117C: Mobility Enhancing Equipment (39k) Revised 5/09
- #136: Motor Vehicle 6.2% Rental Tax and 5% Fee (115k) Revised 12/11
- #171: Motor Vehicle Leases (86k) Revised 07/09
- #125: Motor Vehicle Sales and Purchases (185k) Revised 1/09
- #113: Motor Vehicle Towing, Washing, Rustproofing (61k) Revised 02/04
- #132: Occasional Sales of Business Equipment and Goods (144k) Revised 12/02
- #166: Parking Services (26k) Revised 4/02
- #116: Petroleum Products (148k) Revised 12/02
- #122: Pets and Pet Grooming, Boarding and Care Services (142k) Revised 5/10
- #169: Photography and Video Production (33k) Issued 5/02
- #102D: Prepared Food (27k) Revised 5/10
- #109: Printing Industry (84k) Revised 2/04
- #117D: Prosthetic Devices (45k) Revised 5/09
- #157: Residential Utilities (126k) Revised 12/02
- #137: Restaurants and Bars (191k) Revised 01/09
- #142: Sales to Governments (172k) Revised 01/09
- #111: Schools - Sales and Purchases (36k) Revised 11/11
- #148: Selling Event Exhibitors and Operators (56k) Arts and Crafts Shows, Flea Markets, Fairs, Antique Shows, and Similar Events Revised 1/09
- #102C: Soft Drinks and Other Beverages (24k) Formerly part of Food Products, Candy, Soft Drinks and Beverages, #102 Revised 11/08
- #164S: Special Local Taxes: Detroit Lakes, Giants Ridge, Mankato, Rochester, St. Cloud, St. Paul (155k) Revised 6/11
- #147: Taconite and Iron Mining (141k) Revised 12/02
- #119: Telecommunications, Cable Television, Direct Satellite and Related Services (157k) Revised 11/11
- #163: TV Commercials (149k) Revised 12/02
- #146: Use Tax for Businesses (66k) Revised 07/09
- #156: Use Tax for Individuals (126k) Revised 7/09
- #129: Utilities Used in Production (119k) Revised 7/02
- #158: Vending Machines and Other Coin-Operated Devices (47k) Revised 7/09
- #144: Veterinary Practice (173k) Revised 1/03
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