Visit the Tax Law Changes page on or website for a summary of 2023 Sales and Use Tax Law Changes. You may also review the 2023 Legislative Bulletins and our Cannabis Tax pages.

The following Fact Sheets in PDF were updated to reflect recent law changes:

• Candy
• Dietary Supplements
• Drugs
• Food and Food Ingredients
• Health Care Facilities
• Isolated and Occasional Sales
• Soft Drinks and Other Beverages

The following Guides were updated to reflect recent law changes:

• Admissions and Amusement Devices
• Eating Establishments
• Minnesota Sales and Use Tax Business Guide
• Motor Vehicle
• Retailers and Wholesalers

The following is a new Guide page:

• Towing, Cleaning, and Rustproofing Services (now separate from the Motor Vehicle Guide)