Minnesota Taxability Matrix Revised
- Aug 2, 2012 | Susan McLain
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 Effective October 1, 20122, the imposition of sales tax on ringtones was repealed.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: