Yes, vitamins are coenzymes. So they do not function without enzymes, including those we get from food.

Minerals are generally better absorbed with food because of stomach acid and acids from the foods we eat turn them in to more bioavailable salts.

Zinc in particular has to be taken with a full meal since it can make you very nauseous otherwise. And niacin can give you a major flush if taken without a large meal.

Sometimes I do recommend magnesium on an empty stomach in cases where you do not want calcium present. Such as when you are using magnesium to lower blood pressure. Magnesium works like a natural calcium channel blocker.