Prudent Accountants

  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

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

  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

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