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In the state of Minnesota, scanning documents and then transferring those documents via tangible personal property is subject to sales tax. An example would be a company scanning a document and then placing the scanned item onto a tape, disc or some other tangible item. Once that item is delivered to the customer it becomes taxable. If the item had been scanned and transferred to the customer through an electronic means rather than on tangible personal property, the charges would be nontaxable. (Revenue notice No. 02-15, Minnesota Department of Revenue, September 9, 2002)


Aggregate materials delivered in the state of Minnesota are subject to sales and use tax no matter who does the billing. Exemptions are allowed if an exemption certificate is presented proving the product is intended for industrial production or is to be a component of tangible personal property sold at retail. An exemption can also be claimed if the product is being sold to an exempt organization, delivery goes outside of Minnesota, and/or there is a sale of gravel to a township to be used exclusively for road maintenance. Delivery charges are subject to sales and use tax if the aggregate materials delivered are being used to make asphalt or concrete and will be used directly by the purchaser. Also, if the materials have been recycled out of construction debris, the delivery is subject to tax. (Revenue Notice No. 02-17, Minnesota Department of Revenue, October 21, 2002)


An exemption is available for telecommunication services providers who purchase machinery and equipment and use it directly to provide their services as a sale at retail. This exemption applies only to telecommunication providers and would not be applicable to those providing internet service. (Minnesota Statutes, section 297A.61, subd. 24, paragraph(a))



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