HF 4734

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:

Section 1.

Minnesota Statutes 2020, section 297A.68, is amended by adding a subdivision
to read:

new text begin Subd. 46. new text end

new text begin Employee food and drink; restaurants. new text end

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 EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after June
30, 2022.
new text end