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HF 2733

as introduced - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am

KEY: stricken = removed, old language.
underscored = added, new language.
  1.1                          A bill for an act 
  1.2             relating to taxation; sales and use taxes; exempting 
  1.3             bakery products prepared by the seller from taxation; 
  1.4             amending Minnesota Statutes 2001 Supplement, section 
  1.5             297A.61, subdivision 31. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 2001 Supplement, section 
  1.8   297A.61, subdivision 31, is amended to read: 
  1.9      Subd. 31.  [PREPARED FOOD.] "Prepared food" means (i) the 
  1.10  following: 
  1.11     (1) food sold with eating utensils provided by the seller, 
  1.12  including plates, knives, forks, spoons, glasses, cups, napkins, 
  1.13  or straws; or 
  1.14     (2) food sold in a heated state or heated by the seller; 
  1.15  (ii) or two or more food ingredients mixed or combined by the 
  1.16  seller for sale as a single item, except for: 
  1.17     (i) bakery items, including bread, rolls, buns, biscuits, 
  1.18  bagels, croissants, pastries, donuts, danish, cakes, tortes, 
  1.19  pies, tarts, muffins, bars, cookies, tortillas; or 
  1.20     (iii) food sold with eating utensils provided by the 
  1.21  seller, including plates, knives, forks, spoons, glasses, cups, 
  1.22  napkins, or straws.  Prepared food does not include (ii) food 
  1.23  that is only sliced, repackaged, or pasteurized by the seller. 
  1.24     [EFFECTIVE DATE.] This section is effective for sales made 
  1.25  after June 30, 2002.