According to Governor Mark Dayton’s Sales Tax Reform Plan, all existing and newly taxed items will be subject to a 20% sales tax rate reduction to 5.5%. Here is a list, released by the Minnesota Department of Revenue, of all new items subject to the sales tax.

1. Affiliate Nexus
2. Digital Products
3. Parallel Taxation of Direct Satellite Services
4. Parallel Taxation of Remote Access Software
5. Admission to stadium box seats and suites, exhibitions, and selling events
6. Repeal exemption for ready to eat meat and seafood
7. Clothing on items over $100
8. Admissions/Memberships
9. Over-the-counter drugs
10. Personal services - e.g. barber shops, beauty salons, tattoo and body piercing, nail salons
11. Specialized design services - e.g. interior decorating, industrial design services, graphic design services
12. Computer services - e.g. custom computer programming, computer systems design services, computer facilities management services, data processing, hosting and related services
13. Management consulting services - e.g. administrative management consulting services, human resources consulting services, marketing consulting services, environmental consulting services, scientific and technical consulting services, scientific research and development services
14. Other consulting and development services - e.g. environmental, sanitation, site remediation, safety, economic, security, and other consulting services
15. Advertising and related services - e.g. advertising agencies, public relations agencies, media buying agencies, media representatives, display advertising, advertising material distribution services
16. Office administrative services
17. Facilities support services - e.g. snow plowing, cleaning
18. Employment services - e.g. temp help agencies, employment placement agencies, executive search agencies, professional employer organizations
19. Business support services - e.g. telephone answering services, collection agencies, telemarketing services on contract, secretarial and court reporting services, document preparation services, private mail centers, collection agencies, credit bureaus, repossession services
20. Other support services - e.g. packaging and labeling services, convention and trade show organizing
21. Other misc. professional and technical services - e.g. marketing research and public opinion polling, photographic services, commercial photography, translation and interpretation services
22. Electronic and commercial equipment repair & maintenance Personal services purchased by businesses Telecommunications equipment
23. Court reporter documents
24. Advertising materials
25. Publications - e.g. newspapers, magazines, commercial printing