Gov. Mark Dayton's budget would lower the sales tax rate but apply it to a broader range of goods and services.
Taxable under current law; rate would fall from 6.875 percent to 5.5 percent under Dayton's proposal:
Car wash Cleaning services Dry cleaning Lawn care Lodging Massage Parking Pet grooming Security services Tree trimming Furnaces Nail polish
Exempt now, but taxable under Dayton's proposal:
Tickets to concerts and sports events Clothing on items over $100 Private lessons for dance, golf, tennis, etc. Brokerage and investment counseling Bank charges and safe-deposit box rentals Auto repair Household goods repair Taxi rides Travel agents Barber shops Tattoo parlors Nail salons
Exempt now, and exempt under Dayton's proposal:
Food Clothing items under $100 Funeral services Day care Medical services Farm machinery Solar energy systems Firefighter gear Police radios Ambulances Construction materials for low-income housing Mining production materials