HF 2876

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

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