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Capital IconMinnesota Legislature

HF 3086

as introduced - 93rd Legislature (2023 - 2024) Posted on 03/23/2023 01:30pm

KEY: stricken = removed, old language.
underscored = added, new language.

Bill Text Versions

Introduction Posted on 03/23/2023

Current Version - as introduced

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A bill for an act
relating to taxation; sales and use; modifying the definition of prepared food;
amending Minnesota Statutes 2022, section 297A.61, subdivision 31.


Section 1.

Minnesota Statutes 2022, section 297A.61, subdivision 31, is amended to read:

Subd. 31.

Prepared food.

"Prepared food" means food that meets either of the following

(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; deleted text begin or
deleted text end

(iv) food that is only sliced, repackaged, or pasteurized by the sellernew text begin ; or
new text end

new text begin (v) food sold by a seller whose proper primary NAICS classification is manufacturing
in sector 311, except subsector 3118
new text end .

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after June
30, 2023.
new text end