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MN SF2829
Bill
Status
Introduced
3/13/2023
Primary Sponsor
Julia Coleman
Click for details
AI Summary
- Amends Minnesota Statutes 2022, section 297A.61, subdivision 31, to modify the definition of "prepared food" for sales and use tax purposes
- Defines prepared food as food sold with eating utensils provided by the seller (plates, knives, forks, spoons, glasses, cups, napkins, or straws) or food sold in a heated state, heated by the seller, or where two or more ingredients are mixed or combined by the seller for sale as a single item
- Exempts from the prepared food definition: bakery items, ready-to-eat meat and seafood sold unheated by weight, raw animal foods requiring consumer cooking per FDA guidelines, food only sliced or repackaged, and food sold by manufacturers in NAICS sector 311 (except subsector 3118)
- Effective for sales and purchases made after June 30, 2023
Legislative Description
Prepared food definition modification
Last Action
Referred to Taxes
3/13/2023
Committee Referrals
Taxes3/13/2023
Full Bill Text
No bill text available