In a step toward conforming to the Streamlined Sales and Use Tax Agreement, Minnesota has repealed Rule 8130.0800 relating to meals and drinks and has amended Rule 8130.4700. Effective May 7, 2005, Rule 8130.4700 addresses soft drinks and candy, which are taxable if prepared by the seller or sold through a vending machine. The rule also addresses the taxability of meals served in a hospital, nursing home, correctional facility and like institutions, meals served at schools, meals incidental to educational programs, and meals provided to employees. These meals are exempt when purchased or sold by qualifying facilities. Finally, the rule addresses purchases of equipment and products used in the business by vendors of meals and drinks, the majority of which are taxable, with a specific exclusion for food products and nonreusable items such as napkins and straws. (Rule 8130.0800, Rule 8130.4700, Minnesota Department of Revenue, effective as noted above.)