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SF 4863·MN·senate

Prepared food definition modification

In CommitteeFiled Mar 25, 2026
Sponsor: Dahms
Latest Action

Referred to Taxes

Mar 25, 2026

Summary

The legislation changes the tax code definition of prepared food, adding a new exception for items sold by manufacturers in NAICS sector 311 (except subsector 3118) and clarifying other exclusions. It alters how sales tax is applied to food sold by those manufacturers and takes effect for transactions after June 30, 2026.

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