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Minnesota Taxability Matrix Revised

  • Aug 2, 2012 | Susan McLain

Minnesota recently submitted a Recertification Letter to the Streamlined Sales Tax organization.

The letter indicated the following change:

Section 327, Library of Definitions. Effective October 1, 20122, the imposition of sales tax on ringtones was repealed. Currently Minnesota does not impose sales tax on “digital audio works”, including ringtones.

In addition, the following outstanding issue was noted:

Minnesota was found to be out-of-compliance with the definition of “prepared food”. Minnesota exempts ready-to-eat meat and seafood in an unheated state sold by weight. The difference in the prepared food definition has been noted in Minnesota’s Certificate of Compliance and/or Minnesota’s Taxability Matrix every year and had never previously been cited as an issue for substantial compliance with the SSUTA. Minnesota does not feel we are substantially out of compliance with the SSUTA.

The following updated documents were submitted:

Minnesota Taxability Matrix

Minnesota Certificate of Compliance

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Avalara Author
Susan McLain
Avalara Author Susan McLain
Susan McLain began her career as a technical writer in technology industries such as satellite networking and medical devices. Her skills encompass technical and marketing writing, usability engineering, verification and validation testing and protocol writing, requirements development, business analysis, technical illustration/graphic design and marketing. She has owned her own business providing service to small to medium sized business and in other positions, she has been in project management, documentation and marketing. She is currently the content specialist for Avalara helping to “make sales tax less taxing.”