Thank you for allowing me to be of service to you regarding your tax question. I can find nothing in the Minnesota Sales and Use Tax Instruction Booklet that mentions paper shredding services or anything similar to that. To be sure, I would call the Minnesota Department of Revenue directly at(NNN) NNN-NNNNand ask. Whether they say yes or no, I would request for the specific reference in the booklet.
Please let me know if I can assist you further.