Minnesota Sales Tax Guide for Dietary Supplements

This guide explains how Minnesota sales tax applies when you sell dietary supplements. It is adapted from the Minnesota Department of Revenue’s dietary supplements sales tax guidance, but the controlling authority is the Minnesota statutes cited below, not the agency guidance.

What’s New

Edible cannabinoid products are subject to Minnesota’s Cannabis Tax, a gross receipts tax currently imposed at 15%. See Cannabinoid Products below.

Dietary Supplements

If you sell dietary supplements, you charge sales tax on them. Dietary supplements are taxable food. They are excluded from the sales-tax exemption for food and food ingredients (Minn. Stat. § 297A.67, subd. 2, available at https://www.revisor.mn.gov/statutes/cite/297A.67), and the statute that defines a taxable sale of food expressly lists dietary supplements as taxable food: “Notwithstanding section 297A.67, subdivision 2, taxable food includes, but is not limited to, the following: (1) prepared food sold by the retailer; (2) soft drinks; (3) candy; and (4) dietary supplements” (Minn. Stat. § 297A.61, subd. 3(d), available at https://www.revisor.mn.gov/statutes/cite/297A.61).

A “dietary supplement” means any product, other than tobacco, intended to supplement the diet that:

  • contains one or more of the following dietary ingredients: a vitamin; a mineral; an herb or other botanical; an amino acid; a dietary substance for use by humans to supplement the diet by increasing the total dietary intake; and a concentrate, metabolite, constituent, extract, or combination of any of the above ingredients;
  • is intended for ingestion in tablet, capsule, powder, softgel, gelcap, or liquid form, or if not intended for ingestion in such form, is not represented as conventional food and is not represented for use as a sole item of a meal or of the diet; and
  • is required to be labeled as a dietary supplement, identifiable by the supplement facts box found on the label and as required pursuant to Code of Federal Regulations, title 21, section 101.36.

This definition appears in Minn. Stat. § 297A.67, subd. 2 (available at https://www.revisor.mn.gov/statutes/cite/297A.67); the federal labeling requirement it references is 21 C.F.R. § 101.36 (available at https://www.law.cornell.edu/cfr/text/21/101.36).

Any item that is required by the FDA to be labeled with “Supplement Facts” is taxable.

This includes certain teas, appetite suppressants and/or stimulants, or food supplements such as vitamins and minerals, whether sold in tablet, capsule, powder, softgel, gelcap, or liquid form.

Taxable Dietary Supplements Include:

  • Amino acids
  • Antioxidants
  • Bee pollen
  • Enzymes
  • Fiber supplement
  • Garlic capsules
  • Ginseng
  • Herbal supplements
  • Immune supports
  • Lecithin
  • Metabolic supplements
  • Vitamins and minerals
  • Zinc lozenges

Meal substitutes labeled with “Nutrition Facts” rather than the “Supplement Facts” box are not taxable as dietary supplements, because a product is taxable as a dietary supplement only when it is required to be labeled with the supplement facts box. An example is an unsweetened breakfast bar.

Cannabinoid Products

Edible cannabinoid products (now classified as “lower-potency hemp edibles”) and nonintoxicating hemp-derived topical products remain legal to sell in Minnesota, but the authorizing law has changed. The statute that previously governed these sales, Minn. Stat. § 151.72, has been repealed (2026 Minn. Laws ch. 123, § 118, available at https://www.revisor.mn.gov/laws/2026/0/Session+Law/Chapter/123/). As of April 1, 2026, the Office of Cannabis Management fully assumed regulation of these products under Minn. Stat. ch. 342.

A lower-potency hemp edible retailer license entitles the license holder to sell edible cannabinoid products (lower-potency hemp edibles), within the limits established by Minn. Stat. § 342.46 (available at https://www.revisor.mn.gov/statutes/cite/342.46). A licensed lower-potency hemp edible retailer may sell lower-potency hemp edibles that meet all packaging and labeling requirements to customers who are at least 21 years of age (Minn. Stat. § 342.46, subd. 1(a)(2), available at https://www.revisor.mn.gov/statutes/cite/342.46). This licensing framework and the 21-and-over restriction are specific to lower-potency hemp edibles; nonintoxicating hemp-derived topical products are a separate category, addressed separately below.

The Cannabis Tax is a gross receipts tax imposed on retail sales of taxable cannabis products, currently at a rate of 15% of gross receipts (Minn. Stat. § 295.81, subd. 2(a), available at https://www.revisor.mn.gov/statutes/cite/295.81). In addition to the Cannabis Tax, taxable cannabis products are subject to both:

  • 6.875% state general rate sales tax
  • Any applicable local sales taxes based on where the transaction takes place

Hemp-derived topical products are not subject to the Cannabis Tax (Minnesota Department of Revenue, Sales Subject to Cannabis Tax, available at https://www.revenue.state.mn.us/guide/sales-7). Nonintoxicating hemp-derived topical products are subject to the 6.875% state general rate sales tax (Minn. Stat. § 297A.62, subds. 1, 1a, available at https://www.revisor.mn.gov/statutes/cite/297A.62). As with other taxable retail sales, any applicable local sales taxes apply based on where the transaction takes place (Minnesota Department of Revenue, Cannabis Tax, available at https://www.revenue.state.mn.us/cannabis-tax).

For more information, go to www.revenue.state.mn.us and review the Cannabis Tax guidance.

Other Fact Sheets

  • Candy
  • Food and Food Ingredients
  • Prepared Food
  • Soft Drinks and Other Beverages

Industry Guides

  • Vending Machines and Other Coin-Operated Devices