1.1 A bill for an act
1.2 relating to taxation; sales and use; expanding the exemption for certain meals and
1.3 drinks; amending Minnesota Statutes 2024, section 297A.68, by adding
1.4 subdivisions.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2024, section 297A.68, is amended by adding a subdivision
1.7to read:
1.8 Subd. 47.Complimentary meals and beverages.Meals and beverages, including
1.9alcoholic beverages, provided by a restaurant as defined under section 157.15, subdivision
1.1012, to a customer at no cost to the customer are exempt.
1.11 EFFECTIVE DATE.This section is effective for sales and purchases made after June
1.1230, 2025.
1.13 Sec. 2. Minnesota Statutes 2024, section 297A.68, is amended by adding a subdivision to
1.14read:
1.15 Subd. 48.Employee food and drink.Prepared food and beverages, excluding alcoholic
1.16beverages, purchased for and served to employees of a restaurant defined under section
1.17157.15, subdivision 12, are exempt.
1.18 EFFECTIVE DATE.This section is effective for sales and purchases made after June
1.1930, 2025.
1Sec. 2.
REVISOR EAP/DG 25-0507403/19/25
State of Minnesota
This Document can be made available
in alternative formats upon request
HOUSE OF REPRESENTATIVES
H. F. No. 2961
NINETY-FOURTH SESSION
Authored by McDonald, Hudson, Knudsen, Davids and Baker04/01/2025
The bill was read for the first time and referred to the Committee on Taxes