Automatic translation disclaimer
Minnesota Department of Revenue provides automatic translation for our website (revenue.state.mn.us) into Spanish, Somali, and Hmong, using Google Translate. Please remember, the English language version is considered the most accurate. In the event of a disagreement or discrepancy between the translation and the original English version of this website or any notice or disclaimer, the original version will prevail.
For more information about the automatic website translation visit, Translation Disclaimer.
Español | Hmong | Afsoomaali
Descargo de responsabilidad de traducción automática
El Departamento de Ingresos de Minnesota proporciona traducción automática de nuestro sitio web (revenue.state.mn.us) al español, somalí y hmong mediante Google Translate. Recuerde que la versión en inglés se considera la más precisa. En caso de desacuerdo o discrepancia entre la traducción y la versión original en inglés de este sitio web o cualquier aviso o exención de responsabilidad, prevalecerá la versión original.
Para más información sobre la traducción automática de sitios web, visite Descargo de responsabilidad de traducción.
Kev lees qhov meej ntawm cov lus txhais automatic
Minnesota Department of Revenue muaj cov lus cia li (automatic) txhais rau hauv peb lub website (revenue.state.mn.us) los ua lub Spanish, Somali, thiab Hmoob, uas pev siv Google Translate. Thov nco ntsoov tias, cov lus Askiv (English) yog cov meej tshaj lawm. Yog thaum twg muaj kev tsis sib to taub lossis cov lus txhais tsis meej yuam kev thiab cov lus Askiv (English) hauv qhov website no lossis cov lus qhia lossis tsis lees paub ntawd, daim tseem tseem thiaj li nres tau xwb.
Yog xav paub ntxiv txog qhov cia li (automatic) lub website mus saib ntawm, Tsis Lees qhov Meej Ntawm cov Lus Txhais.
Afeefta tarjumaada tooska ah
Minnesota Department of Revenue waxay bixisaa turjumaadda tooska ah ee websaydkeena (revenue.state.mn.us) iyadoona lagu turjumayo luuqadaha Isbaanish, Af-Somali, iyo Hmong, iyadoo la isticmaalayo Google Translate. Fadlan xasuusnoow, nooca luqadda Ingiriisiga ayaa loo arkaa kan ugu saxsan. Haddii ay dhacdo khilaaf ama farqi u dhexeeya tarjumaada iyo nooca Ingiriisiga orijinaalka ah ee websyadkan ama ogeysiis kasta ama afeef, nooca orijinaalka ah ayaa guulaysan doona.
Wixii macluumaad dheeraad ah oo ku saabsan tarjumaada tooska ah ee websaydka booqo, Afeef Turjumaada.
Candy
Candy is taxable. Candy is the preparation of sweeteners in combination with chocolate, fruits, nuts, or other ingredients or flavorings in the form of bars, drops, or pieces, regardless of size.
Examples of taxable candy include:
- Almond bark
- Breath mints
- Breakfast and nutrition bars without flour
- Candy bars
- Caramel apples
- Caramel corn
- Chocolate chips
- Chocolate-coated potato chips
- Chocolate or carob covered raisins, nuts, etc.
- Gum
- Fruit roll-ups
- Honey roasted and honey coated nuts, beer nuts
- Marshmallows
- Peanut brittle
- Sugarless candy
- Sweet or semi-sweet cooking bars or chips
- Yogurt covered raisins, nuts, etc.
Items that Are Not Candy
An item it is not considered candy if the product contains flour or requires refrigeration.
Flour
When an item has flour listed on the ingredient label, it is not considered candy and is not taxable.
Examples of flour include, but are not limited to:
- Brown flour
- Corn flour
- Rice flour
- White flour
- Whole wheat flour
Note: Ingredients such as soy or whey, used in place of flour, are not flour.
Refrigeration
If an item requires refrigeration, it is not candy. For example, ice cream bars require refrigeration, and are not taxable. These items are taxable if they are prepared food. See Prepared Food.
Candy that does not require refrigeration is taxable even if it is sold frozen.
Cotton Candy
Cotton candy is not considered candy because it is not sold in the form of bars, drops, or pieces. Cotton candy is taxable when prepared by the seller.
Vending Machine Sales
Candy sold through vending machines is taxable. See Vending Machines and Other Coin-Operated Devices.
Cannabis and Hemp Products
Cannabis and hemp products are taxable. See Cannabis Guide.
Sweeteners
Examples of sweeteners include:
- Artificial sweeteners
- Aspartame
- Barley malt
- Corn syrup
- Dextrose
- Evaporated cane juice
- Fructose
- Fruit juice concentrates
- Honey
- Invert sugar
- Molasses
- Rice syrup
- Saccharin
- Stevia
- Sucralose
- Sucrose
Legal References
Minnesota Statutes
- 297A.61, Definitions