Prepared food definition modification

This bill modifies the legal definition of "prepared food" in Minnesota to clarify which food items are subject to sales tax. It directly affects food sellers and consumers by establishing specific criteria for what counts as prepared food, including items sold with utensils or heated by the seller. The new definition excludes certain categories like bakery items, unheated meat and seafood sold by weight, raw animal foods requiring consumer cooking, and food only sliced or repackaged by the seller. The changes will take effect for sales and purchases made after June 30, 2026.