What’s in, what’s out of Dayton sales tax plan

Here are some goods and services not now subject to the sales tax that the Minnesota Revenue Department says would be taxed under Gov. Mark Dayton’s tax reform proposal:

– Some on line sales

– Digital products

– Direct satellite services

– Remote access software

– Admission to stadium box seats and suites, exhibitions and selling events

– Ready-to-eat meat and seafood

– Clothing on items costing more than $100

– Admissions and memberships

– Over-the-counter drugs

– Personal services such as barber shops, beauty salons, tattoos, body piercing, nail salons, wedding planning, dating services, shoe shining, personal shopping

– Veterinary services

– Personal instruction such as dance, golf, tennis, etc

– Brokerage and investment counseling such as portfolio management, investment advice

– Bank charges and safe deposit box rental

– Legal services purchased by consumers

– Accounting services purchased by consumers

– Auto repair services

– Household goods repair and maintenance

– Warehousing and storage services (does not include storage of farm products or refrigerated storage)

– Taxicabs and other ground transport services (does not include public transportation or schools transportation)

– Travel agent services

– Legal services purchased by businesses

– Accounting and bookkeeping services purchased by businesses

– Architectural and engineering services

– Specialized design services such as interior decorating, industrial design services, graphic design services

– Computer services such as custom computer programming, computer systems design services,

– Computer facilities management services, data processing, hosting and related services

– Management consulting services such as administrative management consulting services, human resources consulting services, marketing consulting services, environmental consulting services scientific and technical consulting services, scientific research and development services

– Other consulting and development services such as environmental, sanitation, site remediation, safety, economic, security

– Advertising and related services such as advertising agencies, public relations agencies, media buying, agencies, media representatives, display advertising, advertising material distribution services

– Office administrative services

– Facilities support services such as snow plowing, cleaning

– Employment services such as temporary help agencies, employment placement agencies, executive search agencies, professional employer organizations

– Business support services such as telephone answering services, collection agencies, telemarketing services on contract, secretarial and court reporting services, document preparation services, private mail centers, collection agencies, credit bureaus, repossession services. marketing research, and public opinion polling, photographic services, commercial photography, translation and interpretation services

– Other support services such as packaging and labeling services, convention and trade show organizing

– Electronic and commercial equipment repair and maintenance

– Personal services purchased by businesses

– Telecommunications equipment

– Court reporter documents

– Advertising materials

– Publications such as newspapers, magazines, commercial printing

 

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The Revenue Department says these are examples of items that would remain exempt from sales tax:

– Food

– Clothing items and apparel less than $100

– Medical services, such as prescription eyeglasses, prescription drugs, hospitals and outpatient surgical centers, chairlifts, ramps and elevators in homes

– Parts and accessories to make motor vehicles handicapped accessible

– Nonprofit organizations, including fundraising sales

– Public safety items, including firefighters personal protective equipment, public safety radio systems, ambulances leased to private ambulance services

– Textbooks and personal computers required for school use

– Residential heating fuels and water services

– Agricultural items, including farm machinery and replacement parts, farm conservation programs, agricultural processing facilities

– Renewable energy systems, wind energy conservation systems, solar energy systems, biosolids processing equipment

– Veterans’ organizations

– Building materials for disabled veterans’ homes

– Construction materials for low-income housing

– Mining production materials

– Capital equipment

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