Minnesota Sales Tax on Manufacturing and Machinery Minnesota: Sales Tax Handbook


Are Manufacturing and Machinery subject to sales tax?

While Minnesota's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of manufacturing and machinery in Minnesota, including machinery, raw materials and utilities & fuel. To learn more, see a full list of taxable and tax-exempt items in Minnesota.

In the state of Minnesota, there is a capital equipment exemption.

Raw Materials
Sales of raw materials are exempt from the sales tax in Minnesota.

Utilities & Fuel
In the state of Minnesota, the transportation, transmission, or distribution of some specific types of fuels through the use of pipes, lines, tanks, or mains are considered to be taxable.

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Source: http://www.salestaxhandbook.com/minnesota/sales-tax-taxability/manufacturing-and-machinery