SF1454 (Legislative Session 94 (2025-2026))
Definition of prepared food modification relating to the sales and use tax
Related bill: HF930
AI Generated Summary
Senate File No. 1454 is a proposed bill in Minnesota that aims to modify the definition of "prepared food" for the purposes of taxation, specifically sales and use tax. It defines prepared food as items that either come with eating utensils provided by the seller, such as plates and forks, or are sold in a heated state or are foods that have been mixed or combined by the seller to be sold as a single item. The bill lists exceptions for bakery items, unheated ready-to-eat meats and seafood sold by weight, raw animal foods that require cooking, foods that are only sliced, repackaged, or pasteurized, and foods produced by manufacturers primarily classified under specific national industry codes. This redefinition is intended to clarify what types of food are taxable under these categories.
Bill text versions
- Introduction PDF file
Actions
Date | Chamber | Where | Type | Name | Committee Name |
---|---|---|---|---|---|
February 16, 2025 | Senate | Floor | Action | Introduction and first reading | |
February 16, 2025 | Senate | Floor | Action | Referred to | Taxes |