This bill amends the definition of "prepared food" in Minnesota Statutes 2024, section 297A.61, subdivision 31, by adding new criteria for what constitutes prepared food. 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 introduces exceptions for certain food items, including bakery items, ready-to-eat meat and seafood sold by weight, and raw animal foods that require cooking by the consumer. Additionally, it specifies that food that is only sliced, repackaged, or pasteurized by the seller is not considered prepared food.

Furthermore, the bill adds a new exception for food sold by sellers classified under the manufacturing sector (NAICS classification 311), excluding subsector 3118. The changes will take effect for sales and purchases made after June 30, 2025. This legislative update aims to clarify the taxation of prepared food and ensure that specific food items are appropriately categorized under the law.

Statutes affected:
Introduction: 297A.61