State Tax Chart Results

Transcription

1 Tax Chart Results Tax Type: Sales/Use Advertising Services This chart shows whether or not the state taxes advertising services. Advertising MN Not taxable If the advertising has a primary functional use independent of its advertising message, the sale of the advertising is treated as a taxable sale of tangible personal property. If a person creates advertising for its own use, all of its purchases of tangible personal property are subject to sales tax. Armored Car Services Minn. R , subp. 2 This chart shows whether or not the state taxes armored car services. 21,420 Armored Car (6)(iv) Babysitting or Daycare Services 22,145 This chart shows whether or not the state taxes babysitting or daycare services. Babysitting or Daycare Barber/Beauty Shop Services 22,100 This chart shows whether or not the state taxes the services rendered by barber and beauty shops. Barber/Beauty Shops 22,100

2 Bookkeeping Services This chart shows whether or not the state taxes bookkeeping services. Bookkeeping Building Maintenance Services This chart shows whether or not the state taxes building maintenance services. Building Maintenance (6)(iii) ; Minn. Stat. 287A.61, (6)(vi) Butchering/Meat Cutting Services This chart shows whether or not the state taxes butchering/meat cutting services. Butchering/Meat Cutting Cable/Satellite TV Services This chart shows whether or not the state taxes cable/satellite tv services. Cable/Satellite TV Subd. 3(i) Car Detailing Services This chart shows whether or not the state taxes car detailing services. 21,900; 1056MN:1000 Car Detailing MN Taxable N/A Fact Sheet No. 113,, 02/01/2014; Fact Sheet No. 131A,, 08/01/015 Car Washing Services This chart shows whether or not the state taxes car washing services. 22,020

3 Car Washing MN Taxable Coin operated facilities operated by the customer are also taxable. Catering Services (6)(ii) ; Fact Sheet No. 113,, 02/01/2014 This chart shows whether or not the state taxes catering services. 22,020 Catering MN Taxable Entire charge for prepared food and drinks is taxable, including charges for food, preparation, service and delivery even if they are separately stated. Charges for tableware, table cloths, tables and chairs or other taxable items are taxable. Cell Phone Services Fact Sheet No. 137,, 01/01/2009 This chart shows whether or not the state taxes cell phone services. 21,660 Cell Phone MN Taxable Taxable to the extent allowed under federal law. Computer Services Subd. 3(i) This chart shows whether or not the state taxes computer services. 21,900; 1056MN:1000

4 Computer MN Taxable Initial installation or set up of a computer system, or installation of hardware or prewritten software upgrades is taxable, even when the installation charges are billed by the seller of the system and when billed by a third party hired only to do the installation. Converting data from one physical form to another is taxable. Custom software is not considered to be tangible personal property and is never subject to sales tax. Charges to access data from a database at a remote location, web page development, and training services are not taxable. Charges for consultation in conjunction with the installation and configuration of computer hardware and software are taxable. Copying Services Minn. R ; Fact Sheet No. 134,, 06/01/2015 This chart shows whether or not the state taxes copying services. 21,540; 1051MN:1000 Copying Credit and Collection Services This chart shows whether or not the state taxes credit and collection services.

5 Credit and Collection ; Minnesota Revenue Notice No ,, 08/11/2003 Credit Reporting Services This chart shows whether or not the state imposes a tax on sales of credit reporting services. Credit Reporting Services Dance Instruction Services This chart shows whether or not the state taxes dance instruction services. 22,040 Dance Instruction Data Processing Services This chart shows whether or not the state taxes data processing services. Data Processing MN Taxable Exempt data processing services include: processing client's data (which does not include the use of a computer as a mere printing instrument or the mere conversion of data from one medium to another); designing or converging of systems; consulting, training and miscellaneous services. Dating Services This chart shows whether or not the state taxes dating services. Minn. R ,540; 1051MN:1000

6 Dating Debt Counseling Services This chart shows whether or not the state taxes debt counseling services. 22,100 Debt Counseling Defense/Military Contractor Services Does the state tax defense or military contractor services? Defense/Military Contractor Services MN Yes Sales to the United s and its agencies and instrumentalities are exempt. Purchases must be billed to and paid for directly by the federal government in order to be exempt.the federal agency must give the seller a purchase order, payment voucher, work order, or completed Form ST3, Certificate of Exemption. However, building, construction, or reconstruction materials purchased by a contractor or a subcontractor as a part of a lump-sum contract or similar type of contract with a guaranteed maximum price covering both labor and materials for use in the construction, alteration, or repair of a building or facility are taxable. Delivery Services 22,100 Minn. Stat. 297A.70, Subdivision 1 ; Minn. Stat. 297A.70, Subd. 2(b) ; Minnesota Sales Tax Fact Sheet No. 142,, 09/01/ ,250

7 This chart shows whether or not the state taxes delivery services. Delivery Dry Cleaning Services This chart shows whether or not the state taxes dry cleaning services. Dry Cleaning (6)(i) Employment/Help Supply Services 22,020 This chart shows whether or not the state taxes employment or help supply services. Employment/Help Supply Engraving Services This chart shows whether or not the state taxes engraving services. Engraving MN Taxable Engraving that is billed along with or included in the sales price is taxable. If the customer furnishes the item, the engraving labor is not taxable. Escort Services Fact Sheet No. 152A,, 07/01/2015 This chart shows whether or not the state taxes escort services. 21,860 Escort Excavating and Grading Services 22,100 This chart shows whether or not the state taxes excavating and grading services.

8 Excavating and Grading Fabrication Services This chart shows whether or not the state taxes fabrication services. 21,580 Fabrication MN Taxable Fabrication labor is taxable even when the customer provides the materials for the products that will be created or altered. Taxable fabrication labor includes, but is not limited to, sawing, cutting, sewing, combining, assembling, boring, grinding, heating, cooling, dehydrating, and printing. Fishing/Hunting Guide Services Subd. 3(c) ; Minn. R ,740 This chart shows whether or not the state taxes fishing/hunting guide services. Fishing/Hunting Guide Flying Instructions Services This chart shows whether or not the state taxes flying instructions services. Flying Instructions Fur Storage or Repair Services This chart shows whether or not the state taxes fur storage or repair services.

9 Fur Storage or Repair (6)(i) ; Fact Sheet No. 120,, 05/01/2007 Furniture Moving Services This chart shows whether or not the state taxes furniture moving services. Furniture Moving Garment Alteration/Repair Services This chart shows whether or not the state taxes garment alteration/repair services. Garment Alteration/Repair (6)(i) ; Minn. R , Subp. 2 Heating, Ventilating and Air Conditioning Installation/Repair Services This chart shows whether or not the state taxes heating, ventilating and air conditioning installation or repair services. HVAC Installation/Repair MN Not Taxable Maintenance contracts involving repairs to real property, including elevators and heating, air conditioning and ventilation systems are not taxable if separately stated on the invoice Home Health Care Services Fact Sheet No. 112,, 02/01/2004 This chart shows whether or not the state taxes home health care services. 22,140; 1058MN:1000

10 Home Health Care MN Not taxable If a home health care service contract provides for a combination of medical care, personal care, laundry and residential cleaning services that results in the inclusion of taxable and nontaxable services for a single charge, and the laundry and residential cleaning services included in the contract are provided to clients because their illness, disability or physical condition creates a need for such services at their residences, the taxable laundry and cleaning services are considered incidental to the nontaxable home medical care services and personal care services being provided, and the entire contract price is exempt from sales and use tax. Information Services ; Minnesota Revenue Notice No ,, 02/21/2012 This chart shows whether or not the state taxes information services. 22,100 Information MN Not taxable If the purchaser's primary purpose for the underlying transaction is the processed data or information. Interior Design Services Subd. 24(c) This chart shows whether or not the state taxes interior design services. 22,040; 1055MN:1000

11 Interior Design MN Not Taxable Interior design services are taxable if they result in the sale of taxable goods or services from the same business that provides the interior design service, even if the design service fee is separately stated from the sale of the taxable item or service. Internet Access Services Minnesota Revenue Notice No ,, 05/30/2006 Internet Access MN Exempt If one of the products in a bundled transaction is Internet access and the seller has maintained books and records identifying through reasonable and verifiable standards the portions of the price that are attributable to the distinct and separately identifiable products then the products are not considered part of a bundled transaction. Investment Counseling Services Subd. 24(c) 22,060 This chart shows whether or not the state taxes investment counseling services. Investment Counseling Janitorial Services--Taxable or Exempt 21,640 Janitorial Services (6)(iii) Kenneling Services 22,020

12 This chart shows whether or not the state taxes kenneling services. Kenneling MN Taxable Horse boarding services are exempt. Lawn Care Services (6)(viii) ; Minn. R , subp. 7 This chart shows whether or not the state taxes lawn care services. 21,970 Lawn Care MN Taxable Lawn care services used in the maintenance of cemetery grounds are exempt. Installation of shrubbery, plants, sod, trees, bushes, etc. is exempt as an improvement to real property. Limousine Services (6)(vi) ; Minnesota Revenue Notice No ,, 07/21/2008; Fact Sheet No. 121A,, 04/01/2014 This chart shows whether or not the state taxes limousine services. Limousine Linen Services This chart shows whether or not the state taxes linen services. 21,490 Linen MN Taxable Taxable whether on a one-time or ongoing contractual basis Lobbying Services (6)(i) This chart shows whether or not the state taxes lobbying services. 22,020 Lobbying Mailing Services This chart shows whether or not the state taxes mailing services.

13 Mailing Management Consulting Services This chart shows whether or not the state taxes management consulting services. Management Consulting Marina Rental/Boat Docking Services 22,120 This chart shows whether or not the state taxes marina rental/boat docking services. Marina Rental/Boat Docking ; Fact Sheet No. 123,, 07/01/2014 Marketing Research Services 21,990 This chart shows whether or not the state taxes marketing research services. Marketing Research Massage Therapy Services This chart shows whether or not the state taxes massage therapy services. 22,120 Massage Therapy MN Taxable Exempt when provided by a licensed health care facility or upon written referral from a medical professional for treating an illness, injury, or disease Motor Vehicle Parking Services (6)(vii) 22,100 This chart shows whether or not the state taxes motor vehicle parking services. Motor Vehicle

14 Parking MN Taxable Nonresidential parking services, whether on a contractual, hourly, or other periodic basis, are taxable. However, parking at a meter is exempt. Residential parking services are exempt. For parking facilities that provide both residential and nonresidential parking services, the operator or parking vendor must keep records in order to substantiate that the sale is for residential parking purposes. (3) ; Minnesota Revenue Notice No ,, 02/07/2000; Minnesota Revenue Notice No ,, 10/20/2003 Motor Vehicle Towing Services This chart shows whether or not the state taxes motor vehicle towing services. Motor Vehicle Towing (6)(ii) Payroll Services This chart shows whether or not the state taxes payroll services. Payroll Pest Control/Extermination Services This chart shows whether or not the state taxes pest control/extermination services. Pest Control/Extermination (6)(iii) Pet Grooming Services This chart shows whether or not the state taxes pet grooming services.

15 Pet Grooming (6)(v) ; Minn. R , subp. 7 Photography Services This chart shows whether or not the state taxes photography services. 21,970 Photography MN Taxable Commercial photographers are retailers if they engage in the creation or reproduction of art work for sale to advertisers, printers and others for reproduction, display or use in preparation or production of advertising or industrial materials, designs, etc. Charges for photo retouching are taxable, unless it is only to repair or restore a photograph Pool Cleaning Services Minn. R , subpart 1 This chart shows whether or not the state taxes pool cleaning services. 21,840 Pool Cleaning MN Not Taxable N/A Minnesota Revenue Notice No ,, 05/30/2000 Prepaid Telephone Calling Services 22,020 This chart shows whether or not the state taxes prepaid telephone calling services. Prepaid Telephone Calling Subd. 3(i) ; Minn. Stat. 297A.61, Subd. 24(c) Prime Contractor 21,900; 1056MN:1000 This chart shows whether or not general or prime contracting services is subject to the state

16 sales tax. Prime Contractor Printing Services This chart shows whether or not the state taxes printing services. 21,580 Printing Subd. 3 ; Minn. R Private Investigation Services 21,860 This chart shows whether or not the state taxes private investigation services. Private Investigation (6)(iv) Public Relations Services This chart shows whether or not the state taxes public relations services. 22,145 Public Relations Repair Services--Charges for Labor 21,420

17 Repair Services--Charges for Labor MN Not Taxable Eff. for sales and purchases made after 3/31/2014, repairing and maintaining electronic and precision equipment and repairing and maintaining commercial and industrial machinery and equipment are no longer taxable services. Eff. 7/1/2013 until 4/1/2014, repairing and maintaining electronic and precision equipment; and repairing and maintaining commercial and industrial machinery and equipment were taxable services. Repair Services--Charges for Materials/Supplies Comment Authority Editorial Reference Former Minn. Stat. 297A.61, Subd. 3(m)(1) ; Minn. Stat. 297A.61, Subd. 3(m)(2) ; Minn. R ,140; 1058MN:1000 Assuming that a repairman provides materials or supplies in connection with the repair of tangible personal property for a customer, are the charges for the materials and supplies taxable? Repair Services--Charges for Materials/Supplies MN Taxable If the costs of parts or materials is insignificant, and there is one lump sum price for the repair, the charge is not taxable. If the amounts are separately stated, tax is charged only on the materials and the repairer can purchase them exempt for resale. Repair Services--Labor Charges Separately d Minn. R , subp. 4 ; Minnesota Sales Tax Fact Sheet No. 152C,, 07/01/ ,140; 1058MN:1000

18 Assuming that labor charges for repairs are exempt, does the state require that such charges be separately stated or invoiced? Repair Services--Labor Charges Separately d MN Yes N/A Minn. R , subp. 4 ; Minnesota Sales Tax Fact Sheet No. 152C,, 07/01/2013 Research & Development Services 22,140; 1058MN:1000 This chart shows whether or not the state taxes research & development services. Research & Development Safe Deposit Box Services This chart shows whether or not the state taxes safe deposit box services. 21,880 Safe Deposit Box Sales Agents/Dealers/Brokers Services This chart shows whether or not the state taxes services rendered by sales agents, dealers, or brokers. Sales Agents/Dealers/Brokers Security Services This chart shows whether or not the state taxes security services. Security (6)(iv) Self-Storage Services This chart shows whether or not the state taxes self-storage services. 22,145

19 Self-Storage Sign Painting/Lettering Services This chart shows whether or not the state taxes sign painting/lettering services. Sign Painting/Lettering MN Not Taxable N/A Minn. R , Subpart 1. Snow Removal Services This chart shows whether or not the state taxes snow removal services. 22,140 Snow Removal MN Not Taxable N/A Fact Sheet No. 121,, 05/01/2006 Software as a Service (SaaS) This chart shows whether or not the state imposes a tax on the sales of Software as a Service (SaaS). For purposes of this chart, SaaS is a cloud computing model in which general or specialized software applications are hosted by a vendor or service provider and made available to customers over a network, typically the Internet. The customer generally does not manage or control the software or the underlying cloud infrastructure. Software as a Service (SaaS) MN No guidance issued However, Minnesota law provides that the transfer of prewritten computer software for consideration, whether delivered electronically, by load and leave, or otherwise, is a taxable sale or purchase. Stenographic Services Subd. 3(f) ; Minn. R , Subp. 2(A) ; Minnesota Sales Tax Fact Sheet No. 134,, 06/01/2015 This chart shows whether or not the state taxes stenographic services. 21,540 Stenographic

20 Tanning Salon Services This chart shows whether or not the state taxes tanning salon services. Tanning Salon Tattoo Parlor Services This chart shows whether or not the state taxes tattoo parlor services. 22,100 Tattoo Parlor Taxidermist Services This chart shows whether or not the state taxes taxidermist services. 22,100 Taxidermist Subd. 3(c) ; Minn. R , Subp. 3(M) Telecommunications Services--"900" number This chart shows the state's tax treatment of charges paid by consumers who use a 900 service also known as "pay-per-call" service. "900" type phone services Subd. 3(i) ; Minn. Stat. 297A.669 ; Fact Sheet No. 119,, 03/01/2014 Telecommunications Services--Interstate 21,900; 1056MN:1000 This chart shows whether or not the state taxes interstate telecommunications services. Interstate telecommunications services Subd. 3(i) ; Minnesota Sales Tax Fact Sheet No. 119,, 03/01/ ,900; 1056MN:1000

21 Telecommunications Services--Intrastate This chart shows whether or not the state taxes intrastate telecommunications services. Intrastate telecommunications services Subd. 3(i) ; Minn. Stat. 297A.669 ; Fact Sheet No. 119,, 03/01/2014 Telephone Answering/Paging Services 21,900; 1056MN:1000 This chart shows whether or not the state taxes telephone answering/paging services. Telephone Answering/Paging MN Taxable Telephone answering services are taxable if they are automated. Answering services provided by live operators are not taxable. Tire Recapping Services Fact Sheet No. 119,, 03/01/2014 This chart shows whether or not the state taxes tire recapping services. 21,900; 1056MN:1000 Tire Recapping MN Not Taxable Repair and installation labor is not taxable if it is separately stated on the bill or invoice. Title Search Services Minnesota Revenue Notice No ,, 10/02/2006 This chart shows whether or not the state taxes title search services. 22,140 Title Search Transportation Services 22,040 This chart shows whether or not the state taxes interstate transportation services. Transportation 21,490

22 Trash/Garbage Removal Services This chart shows whether or not the state taxes trash/garbage removal services. Trash/Garbage Removal MN Not Taxable Instead subject to a solid waste management tax on charges for mixed municipal solid waste and nonmixed-municipal solid waste services Travel Agency Services Minnesota Revenue Notice No ,, 12/30/ ,020 This chart shows whether or not the state taxes the services rendered by a travel agency. Travel Agency Tree Care/Trimming/Cutting Services This chart shows whether or not the state taxes tree care, tree trimming, or tree cutting services. Tree Care/Trimming/Cutting (6)(vi) Veterinary Services This chart shows whether or not the state taxes services rendered by veterinarians. Veterinary MN Not taxable The veterinarian is the user and consumer of all tangible personal property such as drugs, medicines, etc. used in connection with the performance of services unless the veterinarian bills the customer separately for the services rendered and the materials used in the course of rendering such services. (6)(viii) 21,970

23 Warehousing Services This chart shows whether or not the state taxes warehousing services. Warehousing MN Not Taxable Legislation enacted in 2014 repealed a tax on warehousing and storage of tangible personal property before it became effective. Water Conditioning/Softening Services ; former Subd. 3(m)(3) This chart shows whether or not the state taxes water conditioning or water softening services. Water Conditioning/Softening Window Cleaning Services This chart shows whether or not the state taxes window cleaning services. Window Cleaning (6)(iii) ; Fact Sheet No. 112,, 02/01/ ,020 Last run 10/26/ Thomson Reuters/Tax & Accounting. All Rights Reserved.