Sales and use tax exemption established for food service establishment equipment.

HF 859 creates a sales and use tax exemption for equipment used by food service businesses in Minnesota. It exempts equipment like ovens, refrigerators, dishwashers, and beverage dispensers - integral to preparing food or beverages - when purchased or leased for use in restaurants, mobile food units, or catering services. The exemption excludes items like linens, utensils, tables, chairs, and delivery vehicles. This change takes effect for purchases after June 30, 2025, reducing costs for qualifying businesses.