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Contractors and Other Property Installers
  • Defining Real Property
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Last Updated
June 18, 2024
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General Contractors and Subcontractors (applies to all contractor types)

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Contractors and subcontractors enter into construction contracts to furnish materials and labor to build, alter, or improve real property. This includes any specialty contractors.

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Sales Tax on Materials [+]
Repairs to Real Property [+]
Bleachers and Lockers [+]
Business Machinery and Equipment [+]
Appliances [+]
Retail Sales [+]
Equipment Rentals [+]
Equipment Sales [+]
Leased Items [+]
Residential Utilities [+]
Portable Toilets [+]
Improperly Charging Sales Tax [+]
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https://www.revenue.state.mn.us/guide/general-contractors-and-subcontractors-applies-all-contractor-types ↗

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2026-10-30
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2 rules; each quote links to its sentence below
  • MN construction.real_property.improvement from 2018-01-01
    “Do not charge sales tax on construction contracts.”
    “You must pay sales and use tax on …”
  • MN construction.real_property.repair from 2018-01-01
    “Do not charge sales tax on construction contracts.”
    “Repair, replace, or incorporate items such as furnaces, …”