1.1 	A bill for an act
1.2 	relating to taxation; sales and use; providing an exemption for meals purchased 
1.3 	for and provided to employees by restaurants;amending Minnesota Statutes 2020, 
1.4 	section 297A.68, by adding a subdivision.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2020, section 297A.68, is amended by adding a subdivision 
1.7 	to read:
1.8 		Subd. 46.Employee food and drink; restaurants. Prepared food and beverages, 
1.9 	excluding alcoholic beverages, and other items taxable under this chapter and purchased 
1.10 	for and served as a meal to employees of a restaurant, as defined under section 157.15, 
1.11 	subdivision 12, are exempt.

1.12 	EFFECTIVE DATE. This section is effective for sales and purchases made after June 
1.13 	30, 2022.