ST. PAUL, Minn. (AP) âÄî Cell phone ringtones, digital books and music downloads would be subject to sales tax in Minnesota under new bills pending in the state Legislature. The bills introduced Monday in the House and Senate would make sales tax apply to digital products delivered electronically. Senate Taxes Chairman Tom Bakk (bahk) had hinted last week that a sales tax on music downloads and other digital products could be part of the Democrats’ plan to help the state raise more revenue. Minnesota lawmakers are working to fill a two-year $4.6 billion budget deficit.