Minnesota Legislature

Office of the Revisor of Statutes

Revisor ID

R-03462

Rule Type

Permanent

Agency

Department of Revenue

Rule Title

Sales and Use Tax on Food, Drinks, and Meals

Rule Status

Action	Date	Document	State Register
Statement of Need and Reasonableness	November 22, 2004	SONAR-03462
Hearing - Dual Notice	December 20, 2004		Vol. 25, Pg. 701
Hearing will be held February 15, 2005, 9:30, Room 2010, Revenue Department, 600 North Robert Street, St. Paul
Approved by Revisor	March 18, 2005
Approved by ALJ/OAH	March 21, 2005
Filed with Secretary of State	March 22, 2005	C-03462
Adoption as Proposed	May 02, 2005	AR-03462	Vol. 29, Pg. 1273
Effective Date	May 09, 2005

Rules Affected

Chapter 8130: Sales and Use Taxes
8130.4700

Statutory Authority

270.06 Powers And Duties.

Minnesota Office of the Revisor of Statutes, 700 State Office Building, 100 Rev. Dr. Martin Luther King Jr. Blvd., St. Paul, MN 55155