MN SF1454

Amends Minnesota Statutes section 297A.61, subdivision 31, to add a new exemption to the definition of "prepared food" for sales tax purposes

Excludes food sold by manufacturers classified under NAICS sector 311 (food manufacturing) from being treated as taxable "prepared food," except for those in subsector 3118 (bakeries and tortilla manufacturing)

Maintains existing exemptions for bakery items, ready-to-eat unheated meat/seafood sold by weight, raw animal foods requiring consumer cooking, and food that is only sliced, repackaged, or pasteurized

Effective date is July 1, 2025 (for sales and purchases made after June 30, 2025)