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Starting April 1, 2014, business-related storage and warehousing services are subject to sales and use tax.
Minnesota sales and use tax is due when a business buys storage or warehouse services for its tangible personal property, except as noted below.
“Tangible” refers to property that can be seen, weighed, measured, felt or touched. The tax does not apply to digital storage services.
Storage and warehousing services are subject to the tax where the storage or warehouse is located.
No tax is due when a company stores its inventory in its own warehouse, separate from its production facility.
Warehousing or storage is not a taxable service when it is provided by a parent company or affiliate group, or on an isolated or occasional basis.