Minnesota HF930 modifies the definition of prepared food for sales and use tax purposes.
Minnesota HF930 amends the definition of "prepared food" in Minnesota Statutes 2024, section 297A.61, subdivision 31. The bill specifies that prepared food includes food sold with eating utensils provided by the seller or food sold in a heated state or mixed by the seller. It excludes certain bakery items. This change affects sales and purchases made after June 30, 2025.
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