Definition of prepared food modified.

A bill for an act

relating to taxation; sales and use; modifying the definition of prepared food;

amending Minnesota Statutes 2024, section 297A.61, subdivision 31.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2024, section 297A.61, subdivision 31, is amended to read:

Subd. 31.

Prepared food.

"Prepared food" means food that meets either of the following

conditions:

(1) the food is sold with eating utensils provided by the seller, including plates, knives,

forks, spoons, glasses, cups, napkins, or straws; or

(2) the food is sold in a heated state or heated by the seller or two or more food ingredients

are mixed or combined by the seller for sale as a single item, except for:

(i) bakery items, including, but not limited to, bread, rolls, buns, biscuits, bagels,

croissants, pastries, donuts, danish, cakes, tortes, pies, tarts, muffins, bars, cookies, tortillas;

(ii) ready-to-eat meat and seafood in an unheated state sold by weight;

(iii) eggs, fish, meat, poultry, and foods containing these raw animal foods requiring

cooking by the consumer as recommended by the Food and Drug Administration in chapter

3, part 401.11 of its food code so as to prevent food borne illnesses;
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or
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(iv) food that is only sliced, repackaged, or pasteurized by the seller
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.
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; or
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(v) food sold by a seller whose proper primary NAICS classification is manufacturing

in sector 311, except subsector 3118.

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EFFECTIVE DATE.

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This section is effective for sales and purchases made after June

30, 2026.

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