MN HF3205

Removes the exemption for food sold through vending machines from the general food and food ingredients sales tax exemption, making such sales taxable effective June 30, 2016.

Adds food sold through vending machines to the taxable category alongside candy, soft drinks, dietary supplements, and prepared foods.

Restores the tax exemption for food sold through vending machines at residential facilities (hospitals, nursing homes, correctional facilities) and schools, effective June 30, 2016.

Restores the tax exemption for food sold through vending machines in programs serving seniors, disabled persons, and low-income children at nonprofit child care facilities, effective June 30, 2016.

Directs the commissioner of revenue to amend Minnesota Rules part 8130.4700 to reflect the vending machine tax treatment changes using the good cause exemption process, effective upon final enactment.