| 1 | 1 | | 1.1 A bill for an act |
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| 2 | 2 | | 1.2 relating to taxation; sales and use; expanding the exemption for certain meals and |
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| 3 | 3 | | 1.3 drinks; amending Minnesota Statutes 2024, section 297A.68, by adding |
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| 4 | 4 | | 1.4 subdivisions. |
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| 5 | 5 | | 1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: |
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| 6 | 6 | | 1.6 Section 1. Minnesota Statutes 2024, section 297A.68, is amended by adding a subdivision |
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| 7 | 7 | | 1.7to read: |
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| 8 | 8 | | 1.8 Subd. 47.Complimentary meals and beverages.Meals and beverages, including |
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| 9 | 9 | | 1.9alcoholic beverages, provided by a restaurant as defined under section 157.15, subdivision |
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| 10 | 10 | | 1.1012, to a customer at no cost to the customer are exempt. |
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| 11 | 11 | | 1.11 EFFECTIVE DATE.This section is effective for sales and purchases made after June |
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| 12 | 12 | | 1.1230, 2025. |
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| 13 | 13 | | 1.13 Sec. 2. Minnesota Statutes 2024, section 297A.68, is amended by adding a subdivision to |
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| 14 | 14 | | 1.14read: |
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| 15 | 15 | | 1.15 Subd. 48.Employee food and drink.Prepared food and beverages, excluding alcoholic |
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| 16 | 16 | | 1.16beverages, purchased for and served to employees of a restaurant defined under section |
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| 17 | 17 | | 1.17157.15, subdivision 12, are exempt. |
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| 18 | 18 | | 1.18 EFFECTIVE DATE.This section is effective for sales and purchases made after June |
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| 19 | 19 | | 1.1930, 2025. |
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| 20 | 20 | | 1Sec. 2. |
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| 21 | 21 | | REVISOR EAP/DG 25-0507403/19/25 |
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| 22 | 22 | | State of Minnesota |
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| 23 | 23 | | This Document can be made available |
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| 24 | 24 | | in alternative formats upon request |
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| 25 | 25 | | HOUSE OF REPRESENTATIVES |
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| 26 | 26 | | H. F. No. 2961 |
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| 27 | 27 | | NINETY-FOURTH SESSION |
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| 28 | 28 | | Authored by McDonald, Hudson, Knudsen, Davids and Baker04/01/2025 |
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| 29 | 29 | | The bill was read for the first time and referred to the Committee on Taxes |
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