In MN, no tax on any home heating fuel, but other buildings heat is taxed. No tax on clothing, unprepared food, some services are and some arent, and prescription drugs. 6.87% on everything else and some towns have their own small taxes added too.
They often check truckers leaving equipment auctions looking for untaxed fuel oil (deisel) in their gas tanks. they fine the crap out of them, drain their tanks and tow their trucks. So having untaxed oil has its downfalls for some people to.