Laserfiche WebLink
hgton <br />County <br />Local Option - Transportation Sales, Use and Excise Tax <br />Undated - nvrrm/mmn <br />Items subject to Sales Tax <br />Items NOT subject to Sales Tax (cont.) <br />Admissions and Amusement Fees <br />Direct Mail Delivery or Distribution Charges <br />Aircraft <br />Drugs <br />Building Materials, Supplies and Equipment <br />Farm Machinery <br />Candy and soft drinks <br />Feminine Hygiene Products <br />Computer software <br />Fire Safety Sprinkler Systems <br />delivery charges <br />Food <br />Dietary Supplements <br />Fundraising Sales <br />Digital Products <br />Health Products <br />Fabrication labor <br />Horse and Horse -Care Supplies <br />Fur clothing <br />Industrial Production Materials <br />Grooming and hygiene products <br />Instructional Materials <br />Installation labor <br />Interest of Finance Charges <br />Lodging and related services <br />Logging Equipment <br />Meals and drinks <br />Medical Equipment <br />Motor vehicles <br />Memberships (If Eligible) <br />Off -Road Vehicles <br />Mill Liners, Grinding Rods, and Grinding Balls for mining <br />Pay Television Services <br />Newspapers and Publications <br />Prepaid telephone calling cards and recharging fees <br />Occasional Sales (when exempt) <br />Services <br />Patent, Trademark, and Copyright Drawings and Documents <br />Tobacco Products except Cigarettes <br />Patient Meals <br />Utilities <br />Personal Computers and Refated Software for use in public schools <br />Vending Machine Safes <br />Petroleum products <br />Pollution Control Equipment <br />Items NOT subject to Sales Tax <br />Poultry Feed <br />Admission Tickets to School and Nonprofit Events <br />Prizes for Games of Skill of Chance (Carnivals, Fairs, etc) <br />Advertising Materials when shipped out of state <br />Public Safety Radio Communication System <br />Agricultural Items <br />Repair Labor <br />Air Cooling Equipment <br />Residential Electricity and Natural Gas <br />Airflight Equipment and Parts <br />Residential Utilities <br />Ambulances <br />Pollution Control Equipment <br />Aquaculture Equipment <br />Sacramental Wine <br />Baby Products <br />Service Materials <br />Bullet Resistant Body Armor <br />School Meals <br />Camp fees (when exempt) <br />Ship Repair and Replacement Parts and Lubricants <br />Caskets and Urns <br />Ski Areas <br />Cigarettes <br />Solar Energy Systems <br />Clothing <br />Special Tooling <br />Coin Operated Entertainment and Amusement Devices <br />Telecommuniations and Pay Television Equipment <br />Construction Labor <br />Textbooks <br />Construction Purchases <br />Trade -In Allowances <br />Converstion Costs to make a vehicle accessible <br />Tree, Brush and Shrub Removal <br />Court Reporter Transcripts <br />TV Commerclais <br />Crass -Country Ski Passes <br />Unsweetened Water <br />Custom Computer Software <br />Used Mobile Homes <br />Deliveries outside Minnesota <br />Waste Management Containers and Compactors <br />Detachable Tools (when exempt) <br />Wi d Energy Conversion Systems <br />Source - Minnesota Department of Revenue <br />https://www.revenue.state.mn.us/sales-and-use-ta)4 <br />