Minnesota Taxes for Web Development
Hold on Cowboy
This blog post is pretty old. Be careful with the information you find in here. The Times They Are A-Changin'
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