MN SF2538

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

Adds food sold through vending machines to the exemption for prepared food, candy, and soft drinks served at hospitals, nursing homes, senior citizen homes, and correctional facilities, exempting these vending machine sales after June 30, 2016.

Adds food sold through vending machines to the exemption for prepared food, candy, and soft drinks served to students at colleges, universities, and private career schools under board contracts, exempting these vending machine sales after June 30, 2016.

Adds food sold through vending machines to the exemption for prepared food, candy, and soft drinks served to seniors 60 and over, disabled persons, and children in eligible child care programs, exempting these vending machine sales after June 30, 2016.

Directs the commissioner of revenue to amend Minnesota Rules part 8130.4700 to reflect the changes to vending machine food taxation provisions, effective the day following final enactment.