HF2961 (Legislative Session 94 (2025-2026))
Sales and use tax exemption for certain meals and drinks provided by a restaurant expanded.
AI Generated Summary
Purpose of the Bill
The bill aims to modify tax law by expanding sales and use tax exemptions in Minnesota.
Main Provisions
- The bill introduces a new subdivision to the Minnesota tax statutes.
- It specifies that meals and beverages, including alcoholic drinks, provided for free by restaurants to customers are exempt from sales and use tax.
Significant Changes
- The primary change is the extension of the current tax exemption to cover complimentary meals and beverages provided by restaurants, which were not previously exempt.
Relevant Terms
tax exemption, sales and use tax, complimentary meals, alcoholic beverages, restaurant, Minnesota statutes
Bill text versions
- Introduction PDF file
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| March 31, 2025 | House | Floor | Action | Introduction and first reading, referred to | Taxes |
Citations
[
{
"analysis": {
"added": [],
"removed": [],
"summary": "Defines 'restaurant' for the purposes of the tax exemption in this bill under section 157.15.",
"modified": []
},
"citation": "157.15",
"subdivision": "subdivision 12"
}
]