Are digital goods taxable in Minnesota?
Yes, for audio, video, e-books and games. Minnesota taxes those digital products under Minn. Stat. 297A.61, subdivision 3(l). News and information products are excluded.
| Short answer | Taxable (audio, video, books, games) |
|---|---|
| Authority | Minn. Stat. 297A.61 |
| Last reviewed | 2026-09-30 |
Why
Minnesota includes digital audio, video, books and games in its sales tax base (Minn. Stat. 297A.61, subd. 3(l)).
News and information products are excluded from the digital book definition, and prewritten software is taxed separately as software.
Business vs. consumer buyers
AgentTax applies the same answer to business and consumer buyers here. Only a few states change the answer by buyer: Iowa and Washington exempt some business purchases by statute, and Maryland and Ohio split the rate or taxability by use.
Where the line is
- Reports and information products are not taxable digital products in Minnesota.
How AgentTax classifies digital goods
Downloads the buyer keeps: e-books, music, video, data files and other digital products transferred electronically. AgentTax routes downloads and data purchases to its digital good category.
Run a Minnesota sale through the AgentTax engine and get the amount, the rate it used and the statute behind it. No signup needed.
Open the calculatorFrequently asked questions
- Are e-books taxable in Minnesota?
- Yes. E-books, audio, video and games are taxable digital products.
Related
- All Minnesota digital tax answers
- Is SaaS taxable in Minnesota? (full guide)
- Are information services taxable in Minnesota?
- Digital goods: every state we cover
- Are digital goods taxable in Arkansas?
- Are digital goods taxable in Georgia?
- Are digital goods taxable in Idaho?
- Are digital goods taxable in Indiana?
- Are digital goods taxable in Iowa?
- Are digital goods taxable in Kansas?
Sources
- Minn. Stat. 297A.61
This page is for informational purposes only and is not tax, legal, or accounting advice. It reflects AgentTax's current interpretation of evolving law, which can change. Consult a qualified tax professional before making compliance decisions. Positions on this page come from the AgentTax tax policy registry (v1.24.0); see our methodology.