HF 909

as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am

A bill for an act
relating to sales and use tax; amending the definition
of prepared food to exclude ice cream cakes; amending
Minnesota Statutes 2004, section 297A.61, subdivision
31.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2004, section 297A.61,
subdivision 31, is amended to read:

Subd. 31.

Prepared food.

new text begin (a) new text end "Prepared food" means food
that meets either of the following conditions:

(1) the food is sold with eating utensils provided by the
seller, including plates, knives, forks, spoons, glasses, cups,
napkins, or straws; or

(2) the food is sold in a heated state or heated by the
seller or two or more food ingredients are mixed or combined by
the seller for sale as a single item, except for:

(i) bakery items, including, but not limited to, bread,
rolls, buns, biscuits, bagels, croissants, pastries, donuts,
danish, cakes, tortes, pies, tarts, muffins, bars, cookies,
tortillas;

(ii) ready-to-eat meat and seafood in an unheated state
sold by weight;

(iii) eggs, fish, meat, poultry, and foods containing these
raw animal foods requiring cooking by the consumer as
recommended by the Food and Drug Administration in chapter 3,
part 401.11 of its food code so as to prevent food borne
illnesses; or

(iv) food that is only sliced, repackaged, or pasteurized
by the seller.

new text begin (b) For purposes of paragraph (a), clause (2), item (i),
"cakes" includes cakes made of ice cream or other frozen dairy
products.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales made
after June 30, 2005.
new text end