Minnesota HF859 establishes a sales and use tax exemption for food service establishment equipment.

Minnesota HF859 amends the state's sales and use tax laws by adding an exemption for food service equipment. This includes items such as microwave ovens, freezers, refrigerators, holding cabinets, deep fryers, condiment stations, dishwashers, steamers, coffee machines, ice machines, water heaters, sinks, and faucets. The exemption applies to equipment used in the production of prepared food or the furnishing of beverages, up to the point the food or beverage is ready for delivery or service to the customer. The exemption takes effect for purchases made after June 30, 2025.

Minnesota HF859 establishes a sales and use tax exemption for food service establishment equipment.

Minnesota HF859 amends the state's sales and use tax laws by adding an exemption for food service equipment. This includes items such as microwave ovens, freezers, refrigerators, holding cabinets, deep fryers, condiment stations, dishwashers, steamers, coffee machines, ice machines, water heaters, sinks, and faucets. The exemption applies to equipment used in the production of prepared food or the furnishing of beverages, up to the point the food or beverage is ready for delivery or service to the customer. The exemption takes effect for purchases made after June 30, 2025.