Minnesota – Updated Guide for the Printing Industry

SALT Report 1925 – The Minnesota Department of Revenue has modified their sales and use tax guide for the printing industry. The notice reflects that maintenance contracts that “provide repair and replacement parts and consumable items to maintain equipment at no additional cost are subject to sales tax.” However, warranty contracts that cover certain unexpected repair costs and do not include consumable items needed to maintain the equipment are exempt.

The notice also provides an updated list that places specific items used in text copy, art preparation, commercial art departments, graphic arts photography, film assembly, platemaking, mailing, and shipping rooms into taxable and exempt categories.

For Further Information:

Minnesota Department of Revenue – Modification of Revenue Notice 93-03