Minnesota Taxes for Web Development
From the Minnesota Department of Revenue on Web Development Taxes
Web page development is not taxable. The service provider must pay sales or use tax on items purchased to produce the web page, such as photography, software packages, graphics, sound, or video.
The document can be found at
http://www.taxes.state.mn.us/taxes/sales/publications/fact_sheets_by_name/content/BAT_1100086.pdf
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