This bill amends Minnesota Statutes 2024, section 297A.61, subdivision 31, to modify the definition of "prepared food" for taxation purposes. The updated definition includes food sold with eating utensils provided by the seller or food that is sold in a heated state or combined by the seller. Notably, the bill adds exceptions to the definition, including food that is only sliced, repackaged, or pasteurized by the seller, and food sold by sellers classified under manufacturing in sector 311, excluding subsector 3118.

Additionally, the bill specifies that these changes will take effect for sales and purchases made after June 30, 2025. This legislative update aims to clarify the taxation criteria for prepared food, potentially impacting both consumers and businesses in the food industry.

Statutes affected:
Introduction: 297A.61