Definition of prepared food modified.

This bill modifies the legal definition of "prepared food" for sales tax purposes in Minnesota, affecting food retailers and sellers. Under the new definition, food is considered prepared if it is sold with eating utensils provided by the seller or if it is sold heated, heated by the seller, or mixed by the seller into a single item. The bill includes specific exceptions for bakery items, unheated ready-to-eat meat and seafood sold by weight, raw animal foods requiring consumer cooking, food that is only sliced or repackaged, and food sold by certain manufacturers. These changes will apply to sales and purchases made after June 30, 2026.