Sales and use tax; definition of prepared food modified.

This bill modifies Minnesota's definition of "prepared food" for sales and use tax purposes. It defines prepared food as items sold with utensils provided by the seller or items that are heated by the seller, mixed, or combined - excluding specific categories like bakery goods (bread, pastries, cookies), unheated meats sold by weight, raw ingredients requiring consumer cooking, and simple processing like slicing. The change directly affects restaurants, food trucks, and retailers selling food, as it determines whether transactions are subject to sales tax. The new definition takes effect for sales after June 30, 2025.