Bill Text: MN HF18 | 2011-2012 | 87th Legislature | Introduced
Bill Title: Sales and use tax exemption provided for grain bins, fencing materials, and cattle ear tags.
Spectrum: Partisan Bill (Democrat 3-0)
Status: (Introduced - Dead) 2011-01-13 - Author added Kath [HF18 Detail]
Download: Minnesota-2011-HF18-Introduced.html
1.2relating to taxation; exempting grain bins, fencing materials, and cattle ear tags
1.3from sales and use tax;amending Minnesota Statutes 2010, section 297A.61,
1.4subdivision 12.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2010, section 297A.61, subdivision 12, is amended to
1.7read:
1.8 Subd. 12. Farm machinery. (a) "Farm machinery" means new or used machinery,
1.9equipment, implements, accessories, and contrivances used directly and principally in
1.10agricultural production of tangible personal property intended to be sold ultimately at
1.11retail including, but not limited to:
1.12(1) machinery for the preparation, seeding, or cultivation of soil for growing
1.13agricultural crops;
1.14(2) barn cleaners, milking systems, grain dryers, grain bins, fencing materials, cattle
1.15ear tags, feeding systems including stationary feed bunks, and similar installations,
1.16whether or not the equipment is installed by the seller and becomes part of the real
1.17property; and
1.18(3) irrigation equipment sold for exclusively agricultural use, including pumps, pipe
1.19fittings, valves, sprinklers, and other equipment necessary to the operation of an irrigation
1.20system when sold as part of an irrigation system, whether or not the equipment is installed
1.21by the seller and becomes part of the real property.
1.22(b) Farm machinery does not include:
1.23(1) repair or replacement parts;
2.1(2) tools, shop equipment,grain bins, fencing material, communication equipment,
2.2and other farm supplies;
2.3(3) motor vehicles taxed under chapter 297B;
2.4(4) snowmobiles or snow blowers;
2.5(5) lawn mowers except those used in the production of sod for sale, or garden-type
2.6tractors or garden tillers; or
2.7(6) machinery, equipment, implements, accessories, and contrivances used directly in
2.8the production of horses not raised for slaughter, fur-bearing animals, or research animals.
2.9EFFECTIVE DATE.This section is effective for sales and purchases made after
2.10June 30, 2011.
1.3from sales and use tax;amending Minnesota Statutes 2010, section 297A.61,
1.4subdivision 12.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2010, section 297A.61, subdivision 12, is amended to
1.7read:
1.8 Subd. 12. Farm machinery. (a) "Farm machinery" means new or used machinery,
1.9equipment, implements, accessories, and contrivances used directly and principally in
1.10agricultural production of tangible personal property intended to be sold ultimately at
1.11retail including, but not limited to:
1.12(1) machinery for the preparation, seeding, or cultivation of soil for growing
1.13agricultural crops;
1.14(2) barn cleaners, milking systems, grain dryers, grain bins, fencing materials, cattle
1.15ear tags, feeding systems including stationary feed bunks, and similar installations,
1.16whether or not the equipment is installed by the seller and becomes part of the real
1.17property; and
1.18(3) irrigation equipment sold for exclusively agricultural use, including pumps, pipe
1.19fittings, valves, sprinklers, and other equipment necessary to the operation of an irrigation
1.20system when sold as part of an irrigation system, whether or not the equipment is installed
1.21by the seller and becomes part of the real property.
1.22(b) Farm machinery does not include:
1.23(1) repair or replacement parts;
2.1(2) tools, shop equipment,
2.2and other farm supplies;
2.3(3) motor vehicles taxed under chapter 297B;
2.4(4) snowmobiles or snow blowers;
2.5(5) lawn mowers except those used in the production of sod for sale, or garden-type
2.6tractors or garden tillers; or
2.7(6) machinery, equipment, implements, accessories, and contrivances used directly in
2.8the production of horses not raised for slaughter, fur-bearing animals, or research animals.
2.9EFFECTIVE DATE.This section is effective for sales and purchases made after
2.10June 30, 2011.
