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Furthermore, services are not taxable unless specifically included by law. Examples of taxable services include lodging, laundry and cleaning services, pet grooming, lawn care, digital downloads, and telecommunications. A remote seller is a retailer that does not have a physical presence in the state.
Storage fees for storing golf carts, boats, campers, and icehouses are not taxable.
Minnesota sales and use tax is due when a business buys storage or warehouse services for its tangible personal property, except as noted below. ?Tangible? refers to property that can be seen, weighed, measured, felt or touched. The tax does not apply to digital storage services.
Items Exempt by Law Common examples include: Clothing for general use, see Clothing. Food (grocery items), see Food and Food Ingredients. Prescription and over-the-counter drugs for humans, see Drugs.
The sales price from the sale of the storage of household goods and mini-storage are subject to sales and use tax.