Minnesota SF1454 modifies the definition of prepared food for sales and use tax purposes.

Minnesota SF1454 amends the definition of "prepared food" in the state's sales and use tax code. Prepared food now includes food sold with eating utensils or in a heated state, or when two or more ingredients are mixed by the seller. Exceptions include bakery items, ready-to-eat meat and seafood sold by weight, raw animal foods requiring cooking, and food that is only sliced, repackaged, or pasteurized. This change affects how certain food sales are taxed, with the new definition taking effect for sales and purchases made after June 30, 2025.

Minnesota SF1454 modifies the definition of prepared food for sales and use tax purposes.

Minnesota SF1454 amends the definition of "prepared food" in the state's sales and use tax code. Prepared food now includes food sold with eating utensils or in a heated state, or when two or more ingredients are mixed by the seller. Exceptions include bakery items, ready-to-eat meat and seafood sold by weight, raw animal foods requiring cooking, and food that is only sliced, repackaged, or pasteurized. This change affects how certain food sales are taxed, with the new definition taking effect for sales and purchases made after June 30, 2025.