Get Factsheet For Minnesota # 12671 - Sba - Sba

Items Exempt by Law Clothing for general use, see Clothing. Food (grocery items), see Food and Food Ingredients. Prescription and over-the-counter drugs for humans, see Drugs.

The clothing exemption dates back to the heated political battle over the creation of the state's sales tax in the 1960s. And while it was designed to help poor people, modern analysis suggests it isn't working as intended.

Minnesota excludes both food for home consumption and clothing from the sales tax base. Of the 45 states and the District of Columbia that impose a sales tax, 32 exempt food for home consumption while seven tax food for home consumption at a reduced rate.

Nontaxable Items Nontaxable SalesAdditional InformationDrugs - for prescription or over-the-counter for use by humansDrugsFarm machinery - when used in the agricultural production process, including repair and replacement parts except tiresAgricultural and FarmingFeminine hygiene productsHealth Product Exemptions56 more rows • Aug 9, 2023

Minnesota Clothing Taxability Guidelines In Minnesota, clothing is tax exempt, but clothing accessories, most protective equipment, sports and recreational clothing and equipment, and fur clothing are taxable.