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Clothing Services – Sales Tax Fact Sheet & Industry Guide

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  Clothing for General Use Clothing is exempt from Minnesota Sales and Use Tax. Clothing means all human wearing apparel suitable for general use. Examples of Exempt Clothing for General Use: Aprons (household and shop) Athletic supporters Baby receiving blankets Bandanas Bath robes Beach capes and coats Belts Bibs Blaze orange jackets and pants Boots Bowling shirts and shoes Bridal apparel Camouflage jackets and pants Caps and hats (baseball, fishing, golf, hunting, ski) Costumes Coveralls, work uniforms, work clothes, etc. Dance costumes Diaper inserts Diapers (cloth and disposable, baby or adult) Disposable clothing for general use Ear muffs Footlets Formal apparel Garters and garter belts Girdles Gloves for general use (canvas, cloth, latex, leather, vinyl, etc.) Gym suits and shorts Hats Hosiery Hospital scrubs Hunting jackets and pants Incontinent briefs and inserts Insoles for shoes Jackets and coats Karate uniforms Lab coats Leotards and tights Mittens Name patches or emblems s
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Selling Event Exhibitors and Operators-Sales Tax Fact Sheet & Industry Guide

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Any business, individual, promoter, operator, or fair board making taxable sales at a flea market, collector’s show, craft show, antique show, county fair, trade show, or similar event must be registered to collect the Minnesota general sales tax and any applicable local taxes before the event begins. Certain individual sellers at a flea market or similar event are not required to register to collect sales tax if they qualify for the isolated and occasional sales exemption. To qualify, all of the following conditions must be met: The seller participates in only one event per calendar year that lasts no more than three days The seller makes sales of $500 or less during the calendar year The seller provides a written statement to that effect, and includes the seller’s name, address, and telephone number This isolated and occasional sales provision applies to individuals only, it does not apply to businesses. Sales Tax Registration If you are not registered for sales and use tax, you must
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Printing Industry-Sales Tax Fact Sheet & Industry Guide

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  This sales tax fact sheet provides general information about how Minnesota Sales and Use Tax applies to printing and related items and services. Lists are included to help you determine the taxability of sales and purchases. Sales by Printers Charges for items and services such as those listed below are taxable. The total retail price is taxable, including raw materials, production labor, outside or prepress services, overhead, profit and delivery charges. It does not matter how these charges appear on the customer’s invoice or who furnishes the ingredient materials. You can make sales of taxable items without collecting sales tax if your customer gives you a completed Form ST3, Certificate of Exemption. Labor that results in the fabrication, alteration, modification, installation, or assembly of materials is taxable. Labor charges for a step in a process resulting in the production of a printed product (including prepress services, and other sublet charges) are also taxable. Deliver
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Exercise Facilities and Health Clubs – Sales Tax Fact Sheet & Industry Guide

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Fees and Memberships Fees or charges for access to the types of health clubs and similar businesses listed below are taxable. Exercise facilities Health clubs Reducing salons Saunas Spas Steam baths Swimming pools Tanning (except spray tanning) Turkish baths  Memberships to any club, community center, or other organization that provides sports or athletic facilities for members are taxable. One-time membership fees and periodic membership dues are taxable, as well as initiation fees and social memberships that allow admission to the club but no use of athletic facilities. The following charges are not taxable if they are separately stated from the taxable charges described above. Fees for not spending a minimum in the dining room Redeemable equity contributions Special assessments or capital surcharges to fund specific capital improvements Stock purchase payments Stock transfer fees The following are not taxable when they are optional and separately stated from other taxable charges, s
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Eating Establishments – Tips and Other Charges

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When it comes to tips, service charges, and other charges in Minnesota, it’s essential to understand the tax implications. The Minnesota Department of Revenue provides clear guidelines to ensure compliance. Let’s break it down. Voluntary Tips: Tips that customers voluntarily leave or add to a credit card receipt are not taxable. So, if your customers generously tip your staff, you don’t need to include them in taxable sales. Tips Added by Seller: However, if you, as the seller, add tips or service charges to the bill, they are taxable, even if the amount is given to employees. Different taxes apply based on the items involved. Here’s a breakdown: Food Only: 6.875% state general rate tax Any applicable local and special local taxes Liquor Only: 6.875% state general rate tax 2.5% liquor gross receipts tax Any applicable local or special local taxes Food and Liquor Combined: 6.875% state general rate tax 2.5% liquor gross receipts tax Any applicable local or special local taxes Note: If y
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Sales Tax Guidelines for Pet Boarding and Grooming Services

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Understanding the tax obligations associated with these services is crucial for businesses in the pet care industry. Let’s delve into the details and provide you with valuable insights from the Minnesota Department of Revenue. Boarding and Lodging Services: In Minnesota, charges for pet boarding, lodging, and care services are generally subject to sales tax. This means that businesses providing these services must charge and collect sales tax from their customers. Here are some examples of taxable boarding and lodging services: Administering drugs or medicines to pets other than by a licensed veterinarian Caring for an animal at a care provider’s home Caring for an animal at the animal owner’s home Impound services for animal control (including lodging, boarding, and care services) Picking up pet droppings Placement fees for an animal needing boarding or care services Transportation charges Walking, exercising, or providing entertainment for animals Grooming Services: Pet grooming serv
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Understanding Non-taxable Sales in the Pet Industry

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Understanding which sales are exempt from sales tax is essential for businesses and individuals involved in the pet industry in Minnesota. Let’s delve into the details and guidelines provided by the Minnesota Department of Revenue. Agricultural Animals: Sales of agricultural animals are generally not taxable. This includes the sale of various animals used in agricultural practices. For more comprehensive information, we recommend referring to the Agricultural and Farming Industry Guide provided by the Minnesota Department of Revenue. Horses: All horses, including racehorses, working stock, and pets, are exempt from sales tax in Minnesota. This exemption also applies to various services related to horses, such as horse boarding, grooming, horse shoeing, and trimming horse hooves. These services are considered nontaxable. Training Services: Training services provided to an owner’s animal are not taxable. It is important to separately state the training charge from any taxable fees for bo
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