Form 102c - Soft Drinks And Other Beverages Fact Sheet Page 2
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2Bottled water
If no sweeteners are added, carbonated, non-carbonated,
However, bottled water is taxable when sold from a
or flavored bottled water are generally not taxable (re-
vending machine, or when the seller provides straws or
gardless of size).
other eating utensils.
Delivery charges for nontaxable water are also exempt.
For more information, see Fact Sheet 102D, Prepared
Food.
Alcoholic beverages
Alcoholic beverages are taxable. Alcoholic beverages
Nonalcoholic beer
contain 0.5 percent or more alcohol by volume.
Nonalcoholic beer is a taxable soft drink because it con-
tains sweeteners. These beverages are subject to the gen-
Beer, wine, and liquor sold by a business with an intoxi-
eral sales tax rate and any applicable local taxes. Exam-
cating liquor license are subject to the general sales tax
ples include O’Doul’s and Sharp’s.
rate, liquor gross receipts tax, and any local taxes that
apply. For more information, see Fact Sheet 137, Restau-
rants and Bars.
Additional information
Any beverage listed as exempt in this fact sheet becomes
For details, see Fact Sheet 158, Vending Machines and
taxable when it is:
Other Coin-Operated Devices, and Fact Sheet 137, Res-
taurants and Bars.
sold from a vending machine, or
Ice
served in a glass, cup, or pitcher.
Ice cubes, crushed ice, and ice blocks are not taxable.
Dry ice is taxable.
Note: Any brand names shown in this fact sheet are for illustration purposes only and do not imply sole representation in
any category.
Legal References
Minnesota Statutes 297A.61, subd. 32, Soft Drinks
Minnesota Rule 8130.4700, Prepared Food, Candy, and Soft Drinks
Other Fact Sheets
102A, Food and Food Ingredients
102B, Candy
102D, Prepared Food
102E, Dietary Supplements
137, Restaurants and Bars
158, Vending Machines and Other Coin-Operated Devices
Minnesota Revenue, Soft Drinks and Other Beverages
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Parent category: Financial