← Minnesota tax rules›Grocery Tax
Minnesota Grocery Tax (2026)
Permitted: Food and food ingredients (groceries) are exempt from sales tax; candy, soft drinks, and prepared food are taxable.
Official source: revenue.state.mn.us →
General legal information, not legal advice — verify important decisions with a licensed attorney.
Grocery Tax in states bordering Minnesota
The same rule in each neighboring state LawLert has verified, from that state’s own official source.
- IowaPermitted
Food and food ingredients ("grocery" food) are exempt from Iowa sales tax (Iowa Code 423.3(57)). Alcoholic beverages, candy, dietary supplements, soft drinks, tobacco, prepared food, and food sold through vending machines remain taxable.
Verified Jul 7, 2026 · Source: revenue.iowa.gov · Full Iowa rule →
- North DakotaPermitted
Food and food ingredients (groceries) are exempt from sales tax; prepared food, candy, dietary supplements, soft drinks, alcohol, and tobacco remain taxable.
Verified Jul 15, 2026 · Source: tax.nd.gov · Full North Dakota rule →
- South DakotaRestricted
Groceries taxed at the full 4.2% state rate with no offsetting credit — the only state to do so (rate set to revert to 4.5% on 7/1/2027 absent new law).
Verified Jun 5, 2026 · Source: dor.sd.gov · Full South Dakota rule →
- WisconsinPermitted
Food sold by grocery stores is exempt from sales tax unless it meets the definitions of 'candy,' 'soft drinks,' or 'prepared food,' which are taxable (Wis. Stat. sec. 77.54).
Verified Jul 19, 2026 · Source: revenue.wi.gov · Full Wisconsin rule →
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