SUT Update
Visit the Tax Law Changes [ [link removed] ] page on or website for a summary of 2023 Sales and Use Tax Law Changes. You may also review the 2023 Legislative Bulletins [ [link removed] ] and our Cannabis Tax [ [link removed] ] pages.
The following Fact Sheets in PDF were updated to reflect recent law changes:
  * Candy [ [link removed] ] 
  * Dietary Supplements [ [link removed] ] 
  * Drugs [ [link removed] ] 
  * Food and Food Ingredients [ [link removed] ] 
  * Health Care Facilities [ [link removed] ] 
  * Isolated and Occasional Sales [ [link removed] ] 
  * Soft Drinks and Other Beverages [ [link removed] ] 
The following Guides were updated to reflect recent law changes:
  * Admissions and Amusement Devices [ [link removed] ] 
  * Eating Establishments [ [link removed] ] 
  * Minnesota Sales and Use Tax Business Guide [ [link removed] ] 
  * Motor Vehicle [ [link removed] ] 
  * Retailers and Wholesalers [ [link removed] ] 
The following is a new Guide page:
  * Towing, Cleaning, and Rustproofing Services [ [link removed] ] (now separate from the Motor Vehicle Guide) 
 
   
 
Visit our website:
www.revenue.state.mn.us [ [link removed] ]  
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