Purpose of the Bill

The purpose of this bill is to expand tax exemptions related to sales and use for specific types of meals and drinks offered by restaurants in Minnesota.

Main Provisions

• The bill amends Minnesota Statutes 2024, section 297A.68, by introducing a new subdivision.
• It provides a tax exemption for meals and beverages, including alcoholic drinks, that are offered complimentary by restaurants to their customers.
• The exemption applies only to items provided at no cost to the customer.

Significant Changes

• Previously, the Minnesota tax code did not specifically exempt complimentary meals and beverages from sales and use taxes.
• This bill creates a clear legal framework allowing restaurants to offer complimentary food and drinks without incurring tax liabilities on those items.

Relevant Terms

complimentary meals, complimentary beverages, tax exemption, sales and use tax, alcoholic beverages, restaurants, Minnesota Statutes 2024, tax code