MN SF2444

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

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

Removes restaurant equipment from the list of exclusions in capital equipment exemption provisions and moves it to the list of included capital equipment.