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)