Minnesota · MN · Money & taxes
Minnesota: Are groceries taxed?
Groceries exempt
Minnesota exempts grocery food from its 6.875% state sales tax; candy, soft drinks and prepared food are taxed.
Minnesota's state sales tax is 6.875%: a 6.5% base rate plus a 0.375% rate required by the state constitution. Food and food ingredients are exempt. Candy, soft drinks, dietary supplements, prepared foods, alcohol and tobacco are not covered.
What the law says
Except as otherwise provided in this subdivision, food and food ingredients are exempt. ... Food and food ingredients exempt under this subdivision do not include candy, soft drinks, dietary supplements, and prepared foods.
Sources
- Minn. Stat. § 297A.67, subd. 2 Official · revisor.mn.gov
- Minn. Stat. § 297A.62 (rates) Official · revisor.mn.gov
Confirm with the state
- Agency
- Minnesota Department of Revenue
- Phone
- 651-296-6181
- Website
- revenue.state.mn.us
How bordering states compare
- Iowa Groceries exemptIowa exempts most food and food ingredients from its state sales tax.
- North Dakota Groceries exemptNorth Dakota exempts food and food ingredients bought for human consumption from its 5% state sales tax.
- South Dakota Taxed at the full rateSouth Dakota taxes groceries at its full 4.2% state sales tax rate. Only SNAP and WIC purchases are exempt.
- Wisconsin Groceries exemptWisconsin exempts food and food ingredients from its sales tax, except candy, soft drinks, dietary supplements and prepared food.