Exempts food service equipment from sales and use tax in Minnesota.

The bill creates a sales and use tax exemption for food service equipment used by food service establishments in Minnesota. This includes equipment integral to the production of prepared food or beverages, such as cooking utensils, ovens, grills, and refrigerators. Excluded from this exemption are items used by customers, such as linens and paper napkins. The exemption applies to equipment purchased or leased and used in the state by food service establishments, including restaurants, mobile food units, and catering services.

Exempts food service equipment from sales and use tax in Minnesota.

The bill creates a sales and use tax exemption for food service equipment used by food service establishments in Minnesota. This includes equipment integral to the production of prepared food or beverages, such as cooking utensils, ovens, grills, and refrigerators. Excluded from this exemption are items used by customers, such as linens and paper napkins. The exemption applies to equipment purchased or leased and used in the state by food service establishments, including restaurants, mobile food units, and catering services.