MN HF2858

Expands sales tax exemption for machinery and equipment used by restaurants in furnishing, preparing, or serving prepared foods, effective after June 30, 2012.

Creates new sales tax exemption for complimentary meals, nonalcoholic beverages, and alcoholic beverages provided by restaurants to customers at no cost, effective after June 30, 2012.

Creates new sales tax exemption for prepared food and drinks purchased for and served to restaurant employees, effective after June 30, 2012.

Removes restaurant equipment from the list of items excluded from capital equipment tax exemption, allowing qualified restaurant machinery and equipment to qualify for the broader capital equipment exemption.