Minnesota – Sales Tax Fact Sheets Revised and Newly Issued

SALT Report 2579 – The Minnesota Department of Revenue recently revised many of their sales and use tax fact sheets. In addition to various revisions and updates, a new fact sheet regarding the taxability of digital products has been created and the fact sheet regarding the taxability of labor has been divided into two separate fact sheets; one for installation, fabrication, and construction labor, and another for repair labor.

Fact Sheets Revised or Issued as of June 2013

Fact Sheet No. 133 – Advertising

Fact Sheet No. 101 – Aircraft

Fact Sheet No. 131 – Automotive Repairs and Service

Fact Sheet No. 134 – Computer Software

Fact Sheet No. 175 – Dentists

Fact Sheet No. 114 – Detective and Security Services

Fact Sheet No. 177 – Digital Products

Fact Sheet No. 117B – Durable Medical Equipment

Fact Sheet No. 172 – Health Care Facilities

Fact Sheet No. 152A Labor – Installation, Fabrication and Construction

Fact Sheet No. 152B Labor – Repair

Fact Sheet No. 117C – Mobility Enhancing Equipment

Fact Sheet No. 136 – Motor Vehicle 9.2% Rental Tax and 5% Fee

Fact Sheet No. 125 – Motor Vehicle Sales and Purchases

Fact Sheet No. 169 – Photography and Video Production

Fact Sheet No. 117D – Prosthetic Devices

Fact Sheet No. 157 – Residential Utilities

Fact Sheet No. 142 – Sales to Governments

Fact Sheet No. 111 – Schools – Sales and Purchases

Fact Sheet No. 119 – Telecommunications, Cable Television, Direct Satellite and Related Services

Fact Sheet No. 163 – TV Commercials

Fact Sheet No. 156 – Use Tax for Individuals

For Further Information

Minnesota Department of Revenue – Fact Sheets