No – while federal law and certain other state laws permit employers to take a tip credit for purposes of satisfying minimum wage requirements, Minnesota does not.
Under the federal Fair Labor Standards Act (FLSA), for example, tipped employee must be paid a minimum wage of at least $2.13 per hour, and the employer can take a tip credit of up to $5.12 per hour to satisfy the requirement of paying the employee a minimum wage of at least $7.25 per hour.  See 29 U.S.C. § 203(m); 29 U.S.C. § 206(a)(1).
In contrast, Minnesota law provides that “[n]o employer may directly or indirectly credit, apply, or utilize gratuities towards payment of the minimum wage set by this section or federal law.”  Minn. Stat. § 177.24, Subd. 2.
Takeaway:  Although tip credits are permitted under federal law and in certain other states, tip credits are prohibited in Minnesota.