as introduced - 92nd Legislature (2021 - 2022) Posted on 03/31/2022 03:43pm
A bill for an act
relating to taxation; sales and use; providing an exemption for meals purchased
for and provided to employees by restaurants; amending Minnesota Statutes 2020,
section 297A.68, by adding a subdivision.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2020, section 297A.68, is amended by adding a subdivision
to read:
new text begin
Prepared food and beverages,
excluding alcoholic beverages, and other items taxable under this chapter and purchased
for and served as a meal to employees of a restaurant, as defined under section 157.15,
subdivision 12, are exempt.
new text end
new text begin
This section is effective for sales and purchases made after June
30, 2022.
new text end