MN SF34

Creates a sales and use tax exemption for food service equipment purchased or leased by restaurants, mobile food units, and catering services in Minnesota

Exempt equipment includes ovens, grills, refrigerators, freezers, deep fryers, dishwashers, coffee machines, ice machines, beer dispensing systems, and other items integral to food and beverage production

Excludes customer-facing items such as linens, napkins, glasses, cups, utensils, tables, chairs, and delivery vehicles from the exemption

Equipment must meet standards under Minnesota Rules, chapter 4626, and be used up to the point food or beverages are ready for delivery or service to customers

Effective for sales and purchases made after June 30, 2025