Definition of prepared food modification relating to the sales and use tax

SF 1454 amends Minnesota's definition of "prepared food" for sales and use tax purposes. It specifies that food qualifies as "prepared" if sold with utensils provided by the seller or if it's heated, mixed, or combined by the seller (with exceptions). The bill excludes bakery items, certain raw meats/seafood, ingredients requiring consumer cooking, and simple repackaging from the "prepared food" definition. This change affects restaurants, food vendors, and other sellers of food items, determining which products may be subject to different tax treatment under Minnesota law, effective after June 30, 2025.