HF 1743

as introduced - 91st Legislature (2019 - 2020) Posted on 03/01/2019 12:01am

A bill for an act
relating to taxation; sales and use; providing an exemption for certain sales of
farmer-produced prepared food; amending Minnesota Statutes 2018, section
297A.69, by adding a subdivision.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2018, section 297A.69, is amended by adding a subdivision
to read:

new text begin Subd. 8. new text end

new text begin Farmer-produced prepared food. new text end

new text begin (a) Sales of prepared food by a person, or
an immediate family member of a person, engaged in agricultural production are exempt
if:
new text end

new text begin (1) the main ingredient of the prepared food is a fruit grown on the farm operated by the
producer of the prepared food or a member of their immediate family; and
new text end

new text begin (2) the prepared food is sold on the farm premises or directly by the producer, or an
immediate family member at a fair, farmer's market, craft show, or similar event.
new text end

new text begin (b) For purposes of this subdivision, "immediate family member" means a spouse, parent,
stepparent, child, stepchild, grandparent, grandchild, brother, or sister, by blood or marriage.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after June
30, 2019.
new text end