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Tax Exempted and Taxable Food items

If you are unsure about what products should be checked for taxable, see the below list from the Minnesota Department of Revenue

Nontaxable Food and Food Ingredients
The following items are generally exempt. However, if any of these items are prepared by the seller or sold with eating
utensils provided by the seller they are taxable.
 Baking powder
 Baking soda
 Beverage powders (unless dietary supplement)
 Bread
 Cakes and cake icing
 Cereals
 Cereal bars with flour
 Chip dip
 Chips (potato, corn, etc.)
 Cocoa
 Coffee
 Condiments
 Cookies
 Cooking oil
 Dairy products
 Dried fruit (without sweeteners)
 Eggs
 Fish
 Flavorings
 Flour
 Food coloring
 Frozen meals
 Fruit juices (more than 50% juice)
 Fruits
 Gelatin
 Granola
 Gravies
 Herbs (seasoning)
 Ice cream, sherbet, and frozen yogurt, including
prepackaged novelties
 Ice cubes or blocks
 Malted milk powder
 Margarine
 Meat
 Nuts
 Peanuts
 Pies
 Popcorn
 Popsicles
 Poultry
 Pumpkins
 Raisins
 Relishes
 Saccharin
 Salad dressing
 Salt
 Sauces
 Seasonings
 Shortening
 Spices
 Spray candy

 Sugar (including colored)
 Sunflower seeds
 Sweeteners
 Tea (bags, leaves, or powdered)
 Trail mix (prepackaged with candy)
 Vegetables
 Water

Taxable Items
The exemption for food and food ingredients does not include candy, soft drinks, food sold through vending machines,
prepared foods, alcoholic beverages, dietary supplements, and tobacco. Following is a list of items that are taxable because
they fall into these subcategories that are specifically excluded from the food exemption. The taxable subcategory
is noted in parentheses.
 Baking chips, sweetened baking bars,
candy-coated items (candy)
 Beer (alcoholic beverage)
 Beer nuts (candy)
 Breath mints (candy)
 Cake decorations (candy)
 Cereal bars without flour
 Dried fruit with sweeteners (candy)
 Fruit drinks with 50% or less fruit juice (soft
drink)
 Gum (candy)
 Herbal supplements (dietary supplement)
 Honey roasted and honey coated nuts
(candy)
 Marshmallows (candy)
 Party trays (prepared food)
 Soda pop (soft drinks)
 Sweetened baking bars or chips (candy)
 Sweetened bottled water (soft drink)
 Tea (with “supplement facts” label)
 Tobacco products, except cigarettes which
are not taxed at retail (tobacco)
 Vitamins and minerals (dietary supplement)