as introduced - 91st Legislature (2019 - 2020) Posted on 03/01/2019 12:01am
Engrossments | ||
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Introduction | Posted on 02/27/2019 |
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:
Minnesota Statutes 2018, section 297A.69, is amended by adding a subdivision
to read:
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(a) Sales of prepared food by a person, or
an immediate family member of a person, engaged in agricultural production are exempt
if:
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(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
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(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.
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(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.
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This section is effective for sales and purchases made after June
30, 2019.
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