1.1 	A bill for an act
1.2 	relating to natural resources; regulating gross vehicle weights and axle weights 
1.3 	of vehicles and combinations of vehicles; amending allowable weight limits 
1.4 	on certain routes; modifying restrictions on vehicles hauling unfinished 
1.5 	forest products; modifying timber sales on tax-forfeited lands; modifying 
1.6 	apportionment of net income; amending permit fees and requirements; 
1.7 	authorizing permits for certain vehicles and combinations of vehicles; making 
1.8 	technical changes; defining wood products industry; modifying certain tax 
1.9 	exemptions;amending Minnesota Statutes 2006, sections 169.824, subdivisions 
1.10 	1, 2; 169.826, subdivisions 1a, 1b; 169.8261; 169.828, subdivision 2; 169.86, 
1.11 	subdivisions 1a, 5; 282.04, subdivision 1; 290.191, subdivision 2; 297A.68, 
1.12 	subdivision 5; 297A.69, subdivision 3; proposing coding for new law in 
1.13 	Minnesota Statutes, chapter 169.
1.14 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.15 	Section 1. Minnesota Statutes 2006, section 169.824, subdivision 1, is amended to read:
1.16 		Subdivision 1.Table of Axle weight limits table. (a) No vehicle or combination of 
1.17 	vehicles equipped with pneumatic tires shall be operated upon the highways of this state 
1.18 	where the total gross weight on any group of two or more consecutive axles of any vehicle 
1.19 	or combination of vehicles exceeds that given in the following axle weight limits table for 
1.20 	the distance between the centers of the first and last axles of any group of two or more 
1.21 	consecutive axles under consideration;. Unless otherwise noted, the distance between 
1.22 	axles being is measured longitudinally to the nearest even foot, and when the measurement 
1.23 	is a fraction of exactly one-half foot the next largest whole number in feet shall be used, 
1.24 	except that when the distance between axles is more than three feet four inches and less 
1.25 	than three feet six inches the distance of four feet shall be used:.

1.26	Axle Weight Limits Table
	
1.27		Maximum gross weight in pounds on a group of
	
1.28		2
	3
	4
	
2.1
2.2
2.3
2.4
2.5
2.6
2.7	Distances in feet 
between centers 
of foremost and 
rearmost axles of a 
group
	consecutive axles 
of a 2-axle vehicle 
or of any vehicle 
or combination of 
vehicles having a 
total of 2 or more 
axles
	consecutive axles 
of a 3-axle vehicle 
or of any vehicle 
or combination of 
vehicles having a 
total of 3 or more 
axles
	consecutive axles 
of a 4-axle vehicle 
or any combination 
of vehicles having 
a total of 4 or more 
axles
	
2.8	4
	34,000
			
2.9	5
	34,000
			
2.10	6
	34,000
			
2.11	7
	34,000
	37,000
		
2.12	8
	34,000
	38,500
		
2.13	8 plus
	34,000
	42,000
		
2.14		(38,000)
			
2.15	9
	35,000
	43,000
		
2.16		(39,000)
			
2.17	10
	36,000
	43,500
	49,000
	
2.18		(40,000)
			
2.19	11
	36,000
	44,500
	49,500
	
2.20	12
		45,000
	50,000
	
2.21	13
		46,000
	51,000
	
2.22	14
		46,500
	51,500
	
2.23	15
		47,500
	52,000
	
2.24	16
		48,000
	53,000
	
2.25	17
		49,000
	53,500
	
2.26	18
		49,500
	54,000
	
2.27	19
		50,500
	55,000
	
2.28	20
		51,000
	55,500
	
2.29	21
		52,000
	56,000
	
2.30	22
		52,500
	57,000
	
2.31	23
		53,500
	57,500
	
2.32	24
		54,000
	58,000
	
2.33	25
		(55,000)
	59,000
	
2.34	26
		(55,500)
	59,500
	
2.35	27
		(56,500)
	60,000
	
2.36	28
		(57,000)
	61,000
	
2.37	29
		(58,000)
	61,500
	
2.38	30
		(58,500)
	62,000
	
2.39	31
		(59,500)
	63,000
	
2.40	32
		(60,000)
	63,500
	
2.41	33
			64,000
	
2.42	34
			65,000
	
2.43	35
			65,500
	
2.44	36
			66,000
	
2.45	37
			67,000
	
3.1	38
			67,500
	
3.2	39
			68,000
	
3.3	40
			69,000
	
3.4	41
			69,500
	
3.5	42
			70,000
	
3.6	43
			71,000
	
3.7	44
			71,500
	
3.8	45
			72,000
	
3.9	46
			72,500
	
3.10	47
			(73,500)
	
3.11	48
			(74,000)
	
3.12	49
			(74,500)
	
3.13	50
			(75,500)
	
3.14	51
			(76,000)
	
3.15 	The maximum gross weight on a group of three consecutive axles where the distance 
3.16 	between centers of foremost and rearmost axles is listed as seven feet or eight feet applies 
3.17 	only to vehicles manufactured before August 1, 1991.
3.18 	"8 plus" refers to any distance greater than eight feet but less than nine feet.

3.19	Axle Weight Limits Table (continued)
	
3.20		Maximum gross weight in pounds on a group of
	
3.21		5
	6
	7
	
3.22
3.23
3.24
3.25
3.26
3.27	Distances in feet 
between centers 
of foremost and 
rearmost axles of a 
group
	consecutive axles 
of a 5-axle vehicle 
or any combination 
of vehicles having 
a total of 5 or more 
axles
	consecutive axles 
of a combination of 
vehicles having a 
total of 6 or more 
axles
	consecutive axles 
of a combination of 
vehicles having a 
total of 7 or more 
axles
	
3.28	14
	57,000
			
3.29	15
	57,500
			
3.30	16
	58,000
			
3.31	17
	59,000
			
3.32	18
	59,500
			
3.33	19
	60,000
			
3.34	20
	60,500
	66,000
	72,000
	
3.35	21
	61,500
	67,000
	72,500
	
3.36	22
	62,000
	67,500
	73,000
	
3.37	23
	62,500
	68,000
	73,500
	
3.38	24
	63,000
	68,500
	74,000
	
3.39	25
	64,000
	69,000
	75,000
	
3.40	26
	64,500
	70,000
	75,500
	
3.41	27
	65,000
	70,500
	76,000
	
3.42	28
	65,500
	71,000
	76,500
	
3.43	29
	66,500
	71,500
	77,000
	
4.1	30
	67,000
	72,000
	77,500
	
4.2	31
	67,500
	73,000
	78,500
	
4.3	32
	68,000
	73,500
	79,000
	
4.4	33
	69,000
	74,000
	79,500
	
4.5	34
	69,500
	74,500
	80,000
	
4.6	35
	70,000
	75,000
	[80,500]
	
4.7	36
	70,500
	76,000
	[81,000]
	
4.8	37
	71,500
	76,500
	[81,500]
	
4.9	38
	72,000
	77,000
	[82,000]
	
4.10	39
	72,500
	77,500
	[82,500]
	
4.11	40
	73,00073,280
	78,000
	[83,500]
	
4.12	41
	(74,000)
	79,000
	[84,000]
	
4.13	42
	(74,500)
	79,500
	[84,500]
	
4.14	43
	(75,000)
	80,000
	[85,000]
	
4.15	44
	(75,500)
	[80,500]
	[85,500]
	
4.16	45
	(76,500)
	[81,000]
	[86,000]
	
4.17	46
	(77,000)
	[81,500]
	[87,000]
	
4.18	47
	(77,500)
	[82,000]
	[87,500]
	
4.19	48
	(78,000)
	[83,000]
	[88,000]
	
4.20	49
	(79,000)
	[83,500]
	[88,500]
	
4.21	50
	(79,500)
	[84,000]
	[89,000]
	
4.22	51
	(80,000)
	[84,500]
	[89,500]
	
4.23	52
		[85,000]
	[90,500]
	
4.24	53
		[86,000]
	[91,000]
	
4.25	54
		[86,500]
	[91,500]
	
4.26	55
		[87,000]
	[92,000]
	
4.27	56
		[87,500]
	[92,500]
	
4.28	57
		[88,000]
	[93,000]
	
4.29	58
		[89,000]
	[94,000]
	
4.30	59
		[89,500]
	[94,500]
	
4.31	60
		[90,000]
	[95,000]
	
4.32	61
			[95,500]
	
4.33	62
			[96,000]
	
4.34	63
			[97,000]
	
4.35 	(b) The maximum gross weight on a group of three consecutive axles where the 
4.36 	distance between centers of foremost and rearmost axles is listed as seven feet or eight 
4.37 	feet applies only to vehicles manufactured before August 1, 1991. "8 plus" means any 
4.38 	distance greater than eight feet but less than nine feet.
4.39 	(c) The gross weights shown in parentheses in this the axle weight limits table 
4.40 	are permitted only on state(i) trunk highways and, (ii) routes designated under section  
4.41 	169.832, subdivision 11, and (iii) routes designated as having a maximum weight limit of 
4.42 	at least nine tons per axle. 
5.1 	(d) The gross weights shown in brackets in the axle weight limits table are permitted 
5.2 	only for a vehicle or combination of vehicles for which a permit has been issued under 
5.3 	section 169.863 or 169.865.
5.4 	(b) (e) Notwithstanding any lesser weight in pounds shown in this the axle weight 
5.5 	limits table but subject to the restrictions on gross vehicle weights in subdivision 2, 
5.6 	paragraph (a), two consecutive sets of tandem axles may carry a gross load of 34,000 
5.7 	pounds each and a combined gross load of 68,000 pounds provided the overall distance 
5.8 	between the first and last axles of the consecutive sets of tandem axles is 36 feet or more.

5.9 	Sec. 2. Minnesota Statutes 2006, section 169.824, subdivision 2, is amended to read:
5.10 		Subd. 2.Gross vehicle weight of all axles. (a) Notwithstanding the provisions 
5.11 	of section 169.85, the gross vehicle weight of all axles of a vehicle or combination of 
5.12 	vehicles shall must not exceed:
5.13 	(1) 80,000 pounds for any vehicle or combination of vehicles on all state(i) trunk 
5.14 	highways as defined in section 160.02, subdivision 29, and for all(ii) routes designated 
5.15 	under section 169.832, subdivision 11, and (iii) routes designated as having a maximum 
5.16 	weight limit of at least nine tons per axle;
5.17 	(2) 88,000 pounds for any vehicle or combination of vehicles with six or more 
5.18 	axles while exclusively engaged in hauling livestock on all state trunk highways other 
5.19 	than interstate highways, if the vehicle has a permit under section 169.86, subdivision 5, 
5.20 	paragraph (k); and
5.21 	(3) 73,280 pounds for any vehicle or combination of vehicles with five axles or less 
5.22 	on all routes, other than state trunk highways and routes that are designated under section 
5.23 	169.832, subdivision 11, except that a vehicle needing reasonable access to a terminal or 
5.24 	facilities for food, fuel, repairs, and rest, located within three miles of a ten-ton route, may 
5.25 	not exceed 80,000 pounds. "Terminal" means any location where freight either originates, 
5.26 	terminates, or is handled in the transportation process, or where commercial motor carriers 
5.27 	maintain operating facilities; and
5.28 	(4) 80,000 pounds for any vehicle or combination of vehicles with six or more 
5.29 	axles on all routes, other than state trunk highways and routes that are designated under 
5.30 	section 169.832, subdivision 11.
5.31 	(b) The maximum weights specified in this section for five consecutive axles shall 
5.32 	not apply to a four-axle ready-mix concrete truck which was equipped with a fifth axle 
5.33 	prior to June 1, 1981. The maximum gross weight on four or fewer consecutive axles of 
5.34 	vehicles excepted by this clause shall not exceed any maximum weight specified for four 
5.35 	or fewer consecutive axles in this section routes identified in clause (1).

6.1 	Sec. 3. Minnesota Statutes 2006, section 169.826, subdivision 1a, is amended to read:
6.2 		Subd. 1a.Harvest season increase amount. The limitations provided in sections 
6.3 	169.822 to 169.829 are increased by ten percent from the beginning of harvest July 1 to 
6.4 	November 30 each year for the movement of sugar beets, carrots, and potatoes agricultural 
6.5 	crops from the field of harvest to the point of the first unloading. Transfer of the product 
6.6 	from a farm vehicle or small farm trailer, within the meaning of chapter 168, to another 
6.7 	vehicle is not considered to be the first unloading. The commissioner shall not issue 
6.8 	permits take any action under this subdivision if to do so will result in a loss of federal 
6.9 	highway funding to the state. 

6.10 	Sec. 4. Minnesota Statutes 2006, section 169.826, subdivision 1b, is amended to read:
6.11 		Subd. 1b.Nine-ton county roads. Despite the provisions of subdivision 5 and 
6.12 	sections 169.824, subdivision 2, paragraph (a), clause (2), and 169.832, subdivision 11, a 
6.13 	vehicle or combination of vehicles with a gross vehicle weight up to 88,000 pounds may 
6.14 	be operated on a nine-ton county road, consistent with the increases allowed for vehicles 
6.15 	operating on a ten-ton road, during the time when the increases under subdivision 1 are in 
6.16 	effect in that zone.

6.17 	Sec. 5. Minnesota Statutes 2006, section 169.8261, is amended to read:
6.18 	169.8261 GROSS WEIGHT LIMITATIONS; FOREST PRODUCTS.
6.19 	(a) A vehicle or combination of vehicles hauling raw or unfinished forest products, 
6.20 	including wood chips, paper, pulp, oriented strandboard, laminated strand lumber, 
6.21 	hardboard, treated lumber, untreated lumber, or barrel staves, by the most direct route to the 
6.22 	nearest highway that has been designated under section 169.832, subdivision 11, may be 
6.23 	operated on any highway with gross weights permitted under sections 169.822 to 169.829
6.24 	without regard to load restrictions imposed on that highway, except that the vehicles must:
6.25 	(1) comply with seasonal load restrictions in effect between the dates set by the 
6.26 	commissioner under section 169.87, subdivision 2;
6.27 	(2) comply with bridge load limits posted under section 169.84;
6.28 	(3) be equipped and operated with six axles and brakes on all wheels;
6.29 	(4) not exceed 90,000 pounds gross weight, or 98,00099,000 pounds gross weight 
6.30 	during the time when seasonal increases are authorized under section 169.826;
6.31 	(5) not be operated on interstate and defense highways;
6.32 	(6) obtain an annual permit from the commissioner of transportation;
6.33 	(7) obey all road postings; and
6.34 	(8) not exceed 20,000 pounds gross weight on any single axle.
7.1 	(b) A vehicle operated under this section may exceed the legal axle weight limits 
7.2 	listed in section 169.824 by not more than 12.5 percent; except that, the weight limits may 
7.3 	be exceeded by not more than 22.5 percent during the time when seasonal increases are 
7.4 	authorized under section 169.826, subdivision 1.

7.5 	Sec. 6. Minnesota Statutes 2006, section 169.828, subdivision 2, is amended to read:
7.6 		Subd. 2.Variable load axle. A vehicle or combination of vehicles equipped with 
7.7 	one or more variable load axles shall have the pressure control preset so that the weight 
7.8 	carried on the variable load axle may not be varied by the operator during transport of 
7.9 	any load. The actuating control for the axle shall function only as an on-and-off switch, 
7.10 	and must be located outside of the passenger compartment of the vehicle. The provisions 
7.11 	of this subdivision do not apply to any farm truck registered prior to July 1, 1981, under 
7.12 	section 168.013, subdivision 1c, for 57,000 pounds or less. This subdivision does not 
7.13 	apply to rear-loading refuse-compactor vehicles, except that any refuse-compactor vehicle 
7.14 	having a tridem rear axle must comply with this subdivision before being issued a special 
7.15 	permit under section 169.86, subdivision 5, paragraph (h). 

7.16 	Sec. 7. Minnesota Statutes 2006, section 169.86, subdivision 1a, is amended to read:
7.17 		Subd. 1a.Seasonal permits for certain haulers. The commissioner of 
7.18 	transportation, upon application in writing therefor, may issue special permits annually 
7.19 	to any hauler authorizing the hauler to move vehicles or combinations of vehicles with 
7.20 	weights exceeding by not more than ten percent the weight limitations contained in 
7.21 	sections 169.822 to 169.829, on interstate highways during the times and within the zones 
7.22 	specified in sections 169.822 to 169.829 by the commissioner for winter weight increases 
7.23 	under section 169.826, subdivision 1. 

7.24 	Sec. 8. Minnesota Statutes 2006, section 169.86, subdivision 5, is amended to read:
7.25 		Subd. 5.Fee; proceeds deposited; appropriation. The commissioner, with respect 
7.26 	to highways under the commissioner's jurisdiction, may charge a fee for each permit 
7.27 	issued. All such fees for permits issued by the commissioner of transportation shall be 
7.28 	deposited in the state treasury and credited to the trunk highway fund. Except for those 
7.29 	annual permits for which the permit fees are specified elsewhere in this chapter, the fees 
7.30 	shall be:
7.31 	(a) $15 for each single trip permit.
8.1 	(b) $36 for each job permit. A job permit may be issued for like loads carried on 
8.2 	a specific route for a period not to exceed two months. "Like loads" means loads of the 
8.3 	same product, weight, and dimension.
8.4 	(c) $60 for an annual permit to be issued for a period not to exceed 12 consecutive 
8.5 	months. Annual permits may be issued for:
8.6 	(1) motor vehicles used to alleviate a temporary crisis adversely affecting the safety 
8.7 	or well-being of the public;
8.8 	(2) motor vehicles which travel on interstate highways and carry loads authorized 
8.9 	under subdivision 1a;
8.10 	(3) motor vehicles operating with gross weights authorized under section 169.826, 
8.11 	subdivision 1a;
8.12 	(4) special pulpwood vehicles described in section 169.863;
8.13 	(5) (4) motor vehicles bearing snowplow blades not exceeding ten feet in width; and
8.14 	(6) (5) noncommercial transportation of a boat by the owner or user of the boat.
8.15 	(d) $120 for an oversize annual permit to be issued for a period not to exceed 12 
8.16 	consecutive months. Annual permits may be issued for:
8.17 	(1) mobile cranes;
8.18 	(2) construction equipment, machinery, and supplies;
8.19 	(3) manufactured homes and manufactured storage buildings;
8.20 	(4) implements of husbandry when the movement is not made according to the 
8.21 	provisions of paragraph (i);
8.22 	(5) double-deck buses;
8.23 	(6) commercial boat hauling; and
8.24 	(7) three-vehicle combinations consisting of two empty, newly manufactured trailers 
8.25 	for cargo, horses, or livestock, not to exceed 28-1/2 feet per trailer; provided, however, 
8.26 	the permit allows the vehicles to be moved from a trailer manufacturer to a trailer dealer 
8.27 	only while operating on twin-trailer routes designated under section 169.81, subdivision 3, 
8.28 	paragraph (c).
8.29 	(e) For vehicles which have axle weights exceeding the weight limitations of 
8.30 	sections 169.822 to 169.829, an additional cost added to the fees listed above. However, 
8.31 	this paragraph applies to any vehicle described in section 168.013, subdivision 3, 
8.32 	paragraph (b), but only when the vehicle exceeds its gross weight allowance set forth in 
8.33 	that paragraph, and then the additional cost is for all weight, including the allowance 
8.34 	weight, in excess of the permitted maximum axle weight. The additional cost is equal 
8.35 	to the product of the distance traveled times the sum of the overweight axle group cost 
8.36 	factors shown in the following chart:
9.1 	Overweight Axle Group Cost Factors

9.2
9.3	Weight 
(pounds)
		Cost Per Mile For Each Group Of:
	
9.4
9.5
9.6
9.7
9.8
9.99.10
9.11
9.12
9.13
	exceeding 
weight 
limitations on 
axles
		Two or 
more 
consecutive 
axles 
spaced 
within 8 
feet or 
less
		Three 
consecutive 
axles 
spaced 
within
more than 
8 feet but 
less than
9 feet or 
less
		Four 
consecutive 
axles spaced 
within 14 
feet or less
	
9.14	0-2,000
		.12
		.05
		.04
	
9.15	2,001-4,000
		.14
		.06
		.05
	
9.16	4,001-6,000
		.18
		.07
		.06
	
9.17	6,001-8,000
		.21
		.09
		.07
	
9.18	8,001-10,000
		.26
		.10
		.08
	
9.19	10,001-12,000
		.30
		.12
		.09
	
9.20
9.21	12,001-14,000
		Not 
permitted
		.14
		.11
	
9.22
9.23	14,001-16,000
		Not 
permitted
		.17
		.12
	
9.24
9.25	16,001-18,000
		Not 
permitted
		.19
		.15
	
9.26
9.27	18,001-20,000
		Not 
permitted
		Not 
permitted
		.16
	
9.28
9.29	20,001-22,000
		Not 
permitted
		Not 
permitted
		.20
	
9.30 	The amounts added are rounded to the nearest cent for each axle or axle group. The 
9.31 	additional cost does not apply to paragraph (c), clauses (1) and (3).
9.32 	For a vehicle found to exceed the appropriate maximum permitted weight, a cost-per-mile 
9.33 	fee of 22 cents per ton, or fraction of a ton, over the permitted maximum weight is imposed 
9.34 	in addition to the normal permit fee. Miles must be calculated based on the distance 
9.35 	already traveled in the state plus the distance from the point of detection to a transportation 
9.36 	loading site or unloading site within the state or to the point of exit from the state.
9.37 	(f) As an alternative to paragraph (e), an annual permit may be issued for overweight, 
9.38 	or oversize and overweight, construction equipment, machinery, and supplies. The fees 
9.39 	for the permit are as follows:

9.40	Gross Weight (pounds) of Vehicle
	Annual Permit Fee
	
9.41	90,000
	or less
	$200
	
9.42	90,001
	- 100,000
	$300
	
9.43	100,001
	- 110,000
	$400
	
9.44	110,001
	- 120,000
	$500
	
10.1	120,001
	- 130,000
	$600
	
10.2	130,001
	- 140,000
	$700
	
10.3	140,001
	- 145,000
	$800
	
10.4 	If the gross weight of the vehicle is more than 145,000 pounds the permit fee is determined 
10.5 	under paragraph (e).
10.6 	(g) For vehicles which exceed the width limitations set forth in section 169.80 by 
10.7 	more than 72 inches, an additional cost equal to $120 added to the amount in paragraph (a) 
10.8 	when the permit is issued while seasonal load restrictions pursuant to section 169.87 are 
10.9 	in effect.
10.10 	(h) $85 for an annual permit to be issued for a period not to exceed 12 months, for 
10.11 	refuse-compactor vehicles that carry a gross weight of not more than: 22,000 pounds on 
10.12 	a single rear axle; 38,000 pounds on a tandem rear axle; or, subject to section 169.828, 
10.13 	subdivision 2, 46,000 pounds on a tridem rear axle. A permit issued for up to 46,000 
10.14 	pounds on a tridem rear axle must limit the gross vehicle weight to not more than 62,000 
10.15 	pounds.
10.16 	(i) For vehicles exclusively transporting implements of husbandry, an annual permit 
10.17 	fee of $24. A vehicle operated under a permit authorized by this paragraph may be moved 
10.18 	at the discretion of the permit holder without prior route approval by the commissioner if:
10.19 	(1) the total width of the transporting vehicle, including load, does not exceed 14 feet;
10.20 	(2) the vehicle is operated only between sunrise and 30 minutes after sunset, and is 
10.21 	not operated at any time after 12:00 noon on Sundays or holidays;
10.22 	(3) the vehicle is not operated when visibility is impaired by weather, fog, or other 
10.23 	conditions that render persons and other vehicles not clearly visible at 500 feet;
10.24 	(4) the vehicle displays at the front and rear of the load or vehicle a pair of flashing 
10.25 	amber lights, as provided in section 169.59, subdivision 4, whenever the overall width of 
10.26 	the vehicle exceeds 126 inches; and
10.27 	(5) the vehicle is not operated on a trunk highway with a surfaced roadway width of 
10.28 	less than 24 feet unless such operation is authorized by the permit.
10.29 	A permit under this paragraph authorizes movements of the permitted vehicle on an 
10.30 	interstate highway, and movements of 75 miles or more on other highways.
10.31 	(j) $300 for a motor vehicle described in section 169.8261. The fee under this 
10.32 	paragraph must be deposited as follows:
10.33 	(1) in fiscal years 2005 through 2010:
10.34 	(i) the first $50,000 in each fiscal year must be deposited in the trunk highway fund 
10.35 	for costs related to administering the permit program and inspecting and posting bridges;
11.1 	(ii) all remaining money in each fiscal year must be deposited in a bridge inspection 
11.2 	and signing account in the special revenue fund. Money in the account is appropriated 
11.3 	to the commissioner for:
11.4 	(A) inspection of local bridges and identification of local bridges to be posted, 
11.5 	including contracting with a consultant for some or all of these functions; and
11.6 	(B) erection of weight-posting signs on local bridges; and
11.7 	(2) in fiscal year 2011 and subsequent years must be deposited in the trunk highway 
11.8 	fund.
11.9 	(k) Beginning August 1, 2006, $200 $300 for an annual permit for a vehicle 
11.10 	operating under authority of section 169.824, subdivision 2, paragraph (a), clause (2).

11.11 	Sec. 9. [169.865] EXTENDED WEIGHT LIMIT PERMITS.
11.12 		Subdivision 1.Six-axle vehicles. (a) A road authority may issue an annual permit 
11.13 	authorizing a vehicle or combination of vehicles with a total of six axles to be operated 
11.14 	with a gross vehicle weight of up to:
11.15 	(1) 90,000 pounds; and
11.16 	(2) 99,000 pounds during the period set by the commissioner under section 169.826, 
11.17 	subdivision 1.
11.18 	(b) Notwithstanding subdivision 4, paragraph (a), clause (3), a vehicle or 
11.19 	combination of vehicles operated under this subdivision and transporting only sealed 
11.20 	intermodal containers may be operated on an interstate highway if allowed by the United 
11.21 	States Department of Transportation.
11.22 	(c) The fee for a permit issued under this subdivision is $300.
11.23 		Subd. 2.Seven-axle vehicles. (a) A road authority may issue an annual permit 
11.24 	authorizing a vehicle or combination of vehicles with a total of seven axles to be operated 
11.25 	with a gross vehicle weight of up to:
11.26 	(1) 97,000 pounds; and
11.27 	(2) 99,000 pounds during the period set by the commissioner under section 169.826, 
11.28 	subdivision 1.
11.29 	(b) Drivers of vehicles operating under this subdivision must comply with driver 
11.30 	qualification requirements adopted under section 221.0314, subdivisions 2 to 5.
11.31 	(c) The fee for a permit issued under this subdivision is $500.
11.32 		Subd. 3.Single-unit vehicles. (a) A road authority may issue an annual permit 
11.33 	authorizing a single-unit vehicle with a total of seven axles up to 45 feet in length to be 
11.34 	operated with a gross vehicle weight of up to:
11.35 	(1) 80,000 pounds; and
12.1 	(2) 88,000 pounds during the period set by the commissioner under section 169.826, 
12.2 	subdivisions 1 and 1a.
12.3 	(b) Drivers of vehicles operating under this subdivision must comply with driver 
12.4 	qualification requirements adopted under section 221.0314, subdivisions 2 to 5.
12.5 	(c) The fee for a permit issued under this subdivision is $300.
12.6 		Subd. 4.Requirements; restrictions. (a) A vehicle or combination of vehicles 
12.7 	operating under this section:
12.8 	(1) is subject to axle weight limitations under section 169.824, subdivision 1;
12.9 	(2) is subject to seasonal load restrictions under section 169.87;
12.10 	(3) is subject to bridge load limits posted under section 169.84;
12.11 	(4) may only be operated on trunk highways other than interstate highways, and on 
12.12 	local roads designated under section 169.832, subdivision 11; 
12.13 	(5) may not be operated with loads that exceed the manufacturer's gross vehicle 
12.14 	weight rating as affixed to the vehicle, or other certification of gross vehicle weight rating 
12.15 	complying with Code of Federal Regulations, title 49, parts 567.4 to 567.7;
12.16 	(6) must be issued a permit from each road authority having jurisdiction over a road 
12.17 	on which the vehicle is operated, if required;
12.18 	(7) must comply with the requirements of section 169.851, subdivision 4; and
12.19 	(8) must have brakes on all wheels.
12.20 	(b) The percentage allowances for exceeding gross weights if transporting unfinished 
12.21 	forest products under section 168.013, subdivision 3, paragraph (b), or for the first haul of 
12.22 	unprocessed or raw farm products or unfinished forest products under section 168.013, 
12.23 	subdivision 3, paragraph (d), clause (3), do not apply to a vehicle or combination of 
12.24 	vehicles operated under this section.
12.25 		Subd. 5.Deposit of revenues; appropriation. (a) Revenue from the permits issued 
12.26 	under this section must be deposited:
12.27 	(1) in fiscal years 2007 through 2010, in the bridge inspection and signing account 
12.28 	in the special revenue fund; and
12.29 	(2) in fiscal year 2011 and subsequent years, in the trunk highway fund.
12.30 	(b) The revenue in the bridge inspection and signing account under this section is 
12.31 	annually appropriated to the commissioner for:
12.32 	(1) inspection of local bridges and identification of local bridges to be posted, 
12.33 	including contracting with a consultant for some or all of these functions; and
12.34 	(2) erection of weight posting signs on local bridges.

12.35 	Sec. 10. Minnesota Statutes 2006, section 282.04, subdivision 1, is amended to read:
13.1 		Subdivision 1.Timber sales; land leases and uses. (a) The county auditor may 
13.2 	sell timber upon any tract that may be approved by the natural resources commissioner. 
13.3 	The sale of timber shall be made for cash at not less than the appraised value determined 
13.4 	by the county board to the highest bidder after not less than one week's published notice 
13.5 	in an official paper within the county. Any timber offered at the public sale and not sold 
13.6 	may thereafter be sold at private sale by the county auditor at not less than the appraised 
13.7 	value thereof, until the time as the county board may withdraw the timber from sale. The 
13.8 	appraised value of the timber and the forestry practices to be followed in the cutting of 
13.9 	said timber shall be approved by the commissioner of natural resources.
13.10 	(b) Payment of the full sale price of all timber sold on tax-forfeited lands shall be 
13.11 	made in cash at the time of the timber sale, except in the case of oral or sealed bid auction 
13.12 	sales, the down payment shall be no less than 15 percent of the appraised value, and the 
13.13 	balance shall be paid prior to entry. In the case of auction sales that are partitioned and 
13.14 	sold as a single sale with predetermined cutting blocks, the down payment shall be no less 
13.15 	than 15 percent of the appraised price of the entire timber sale which may be held until the 
13.16 	satisfactory completion of the sale or applied in whole or in part to the final cutting block. 
13.17 	The value of each separate block must be paid in full before any cutting may begin in that 
13.18 	block. With the permission of the county contract administrator the purchaser may enter 
13.19 	unpaid blocks and cut necessary timber incidental to developing logging roads as may 
13.20 	be needed to log other blocks provided that no timber may be removed from an unpaid 
13.21 	block until separately scaled and paid for. If payment is provided as specified in this 
13.22 	paragraph as security under paragraph (a) and no cutting has taken place on the contract, 
13.23 	the county auditor may credit the security provided, less any down payment required for 
13.24 	an auction sale under this paragraph, to any other contract issued to the contract holder 
13.25 	by the county under this chapter to which the contract holder requests in writing that it 
13.26 	be credited, provided the request and transfer is made within the same calendar year as 
13.27 	the security was received.
13.28 	(c) The county board may require final settlement on the basis of a scale of cut 
13.29 	products sell any timber, including biomass, as appraised or scaled, at its discretion. 
13.30 	Any parcels of land from which timber is to be sold by scale of cut products shall be so 
13.31 	designated in the published notice of sale under paragraph (a), in which case the notice 
13.32 	shall contain a description of the parcels, a statement of the estimated quantity of each 
13.33 	species of timber, and the appraised price of each species of timber for 1,000 feet, per cord 
13.34 	or per piece, as the case may be. In those cases any bids offered over and above the 
13.35 	appraised prices shall be by percentage, the percent bid to be added to the appraised price 
13.36 	of each of the different species of timber advertised on the land. The purchaser of timber 
14.1 	from the parcels shall pay in cash at the time of sale at the rate bid for all of the timber 
14.2 	shown in the notice of sale as estimated to be standing on the land, and in addition shall 
14.3 	pay at the same rate for any additional amounts which the final scale shows to have been 
14.4 	cut or was available for cutting on the land at the time of sale under the terms of the sale. 
14.5 	Where the final scale of cut products shows that less timber was cut or was available 
14.6 	for cutting under terms of the sale than was originally paid for, the excess payment 
14.7 	shall be refunded from the forfeited tax sale fund upon the claim of the purchaser, to be 
14.8 	audited and allowed by the county board as in case of other claims against the county. No 
14.9 	timber, except hardwood pulpwood, may be removed from the parcels of land or other 
14.10 	designated landings until scaled by a person or persons designated by the county board 
14.11 	and approved by the commissioner of natural resources. Landings other than the parcel 
14.12 	of land from which timber is cut may be designated for scaling by the county board by 
14.13 	written agreement with the purchaser of the timber. The county board may, by written 
14.14 	agreement with the purchaser and with a consumer designated by the purchaser when the 
14.15 	timber is sold by the county auditor, and with the approval of the commissioner of natural 
14.16 	resources, accept the consumer's scale of cut products delivered at the consumer's landing. 
14.17 	No timber shall be removed until fully paid for in cash. Small amounts of timber not 
14.18 	exceeding $3,000 in appraised valuation may be sold for not less than the full appraised 
14.19 	value at private sale to individual persons without first publishing notice of sale or calling 
14.20 	for bids, provided that in case of a sale involving a total appraised value of more than $200 
14.21 	the sale shall be made subject to final settlement on the basis of a scale of cut products in 
14.22 	the manner above provided and not more than two of the sales, directly or indirectly to any 
14.23 	individual shall be in effect at one time.
14.24 	(d) As directed by the county board, the county auditor may lease tax-forfeited land 
14.25 	to individuals, corporations or organized subdivisions of the state at public or private sale, 
14.26 	and at the prices and under the terms as the county board may prescribe, for use as cottage 
14.27 	and camp sites and for agricultural purposes and for the purpose of taking and removing of 
14.28 	hay, stumpage, sand, gravel, clay, rock, marl, and black dirt from the land, and for garden 
14.29 	sites and other temporary uses provided that no leases shall be for a period to exceed ten 
14.30 	years; provided, further that any leases involving a consideration of more than $12,000 per 
14.31 	year, except to an organized subdivision of the state shall first be offered at public sale in 
14.32 	the manner provided herein for sale of timber. Upon the sale of any leased land, it shall 
14.33 	remain subject to the lease for not to exceed one year from the beginning of the term of the 
14.34 	lease. Any rent paid by the lessee for the portion of the term cut off by the cancellation 
14.35 	shall be refunded from the forfeited tax sale fund upon the claim of the lessee, to be 
14.36 	audited and allowed by the county board as in case of other claims against the county.
15.1 	(e) As directed by the county board, the county auditor may lease tax-forfeited land 
15.2 	to individuals, corporations, or organized subdivisions of the state at public or private sale, 
15.3 	at the prices and under the terms as the county board may prescribe, for the purpose 
15.4 	of taking and removing for use for road construction and other purposes tax-forfeited 
15.5 	stockpiled iron-bearing material. The county auditor must determine that the material is 
15.6 	needed and suitable for use in the construction or maintenance of a road, tailings basin, 
15.7 	settling basin, dike, dam, bank fill, or other works on public or private property, and 
15.8 	that the use would be in the best interests of the public. No lease shall exceed ten years. 
15.9 	The use of a stockpile for these purposes must first be approved by the commissioner of 
15.10 	natural resources. The request shall be deemed approved unless the requesting county 
15.11 	is notified to the contrary by the commissioner of natural resources within six months 
15.12 	after receipt of a request for approval for use of a stockpile. Once use of a stockpile has 
15.13 	been approved, the county may continue to lease it for these purposes until approval is 
15.14 	withdrawn by the commissioner of natural resources.
15.15 	(f) The county auditor, with the approval of the county board is authorized to grant 
15.16 	permits, licenses, and leases to tax-forfeited lands for the depositing of stripping, lean 
15.17 	ores, tailings, or waste products from mines or ore milling plants, upon the conditions and 
15.18 	for the consideration and for the period of time, not exceeding 15 years, as the county 
15.19 	board may determine. The permits, licenses, or leases are subject to approval by the 
15.20 	commissioner of natural resources.
15.21 	(g) Any person who removes any timber from tax-forfeited land before said 
15.22 	timber has been scaled and fully paid for as provided in this subdivision is guilty of a 
15.23 	misdemeanor.
15.24 	(h) The county auditor may, with the approval of the county board, and without first 
15.25 	offering at public sale, grant leases, for a term not exceeding 25 years, for the removal 
15.26 	of peat and for the production or removal of farm-grown closed-loop biomass as defined 
15.27 	in section 216B.2424, subdivision 1, or short-rotation woody crops from tax-forfeited 
15.28 	lands upon the terms and conditions as the county board may prescribe. Any lease for 
15.29 	the removal of peat, farm-grown closed-loop biomass, or short-rotation woody crops 
15.30 	from tax-forfeited lands must first be reviewed and approved by the commissioner of 
15.31 	natural resources if the lease covers 320 or more acres. No lease for the removal of 
15.32 	peat, farm-grown closed-loop biomass, or short-rotation woody crops shall be made by 
15.33 	the county auditor pursuant to this section without first holding a public hearing on the 
15.34 	auditor's intention to lease. One printed notice in a legal newspaper in the county at least 
15.35 	ten days before the hearing, and posted notice in the courthouse at least 20 days before 
15.36 	the hearing shall be given of the hearing.
16.1 	(i) Notwithstanding any provision of paragraph (c) to the contrary, the St. Louis 
16.2 	County auditor may, at the discretion of the county board, sell timber to the party who 
16.3 	bids the highest price for all the several kinds of timber, as provided for sales by the 
16.4 	commissioner of natural resources under section 90.14. Bids offered over and above the 
16.5 	appraised price need not be applied proportionately to the appraised price of each of 
16.6 	the different species of timber.
16.7 	(j) In lieu of any payment or deposit required in paragraph (b), as directed by the 
16.8 	county board and under terms set by the county board, the county auditor may accept an 
16.9 	irrevocable bank letter of credit in the amount equal to the amount otherwise determined 
16.10 	in paragraph (b). If an irrevocable bank letter of credit is provided under this paragraph, 
16.11 	at the written request of the purchaser, the county may periodically allow the bank letter 
16.12 	of credit to be reduced by an amount proportionate to the value of timber that has been 
16.13 	harvested and for which the county has received payment. The remaining amount of 
16.14 	the bank letter of credit after a reduction under this paragraph must not be less than 20 
16.15 	percent of the value of the timber purchased. If an irrevocable bank letter of credit or 
16.16 	cash deposit is provided for the down payment required in paragraph (b), and no cutting 
16.17 	of timber has taken place on the contract for which a letter of credit has been provided, 
16.18 	the county may allow the transfer of the letter of credit to any other contract issued to the 
16.19 	contract holder by the county under this chapter to which the contract holder requests in 
16.20 	writing that it be credited.

16.21 	Sec. 11. Minnesota Statutes 2006, section 290.191, subdivision 2, is amended to read:
16.22 		Subd. 2.Apportionment formula of general application. (a) Except for those 
16.23 	trades or businesses required to use a different formula under subdivision 3 or section 
16.24 	290.36, and for those trades or businesses that receive permission to use some other 
16.25 	method under section 290.20 or under subdivision 4, a trade or business required to 
16.26 	apportion its net income must apportion its income to this state on the basis of the 
16.27 	percentage obtained by taking the sum of:
16.28 	(1) the percent for the sales factor under paragraph (b) of the percentage which 
16.29 	the sales made within this state in connection with the trade or business during the tax 
16.30 	period are of the total sales wherever made in connection with the trade or business during 
16.31 	the tax period;
16.32 	(2) the percent for the property factor under paragraph (b) of the percentage which 
16.33 	the total tangible property used by the taxpayer in this state in connection with the trade or 
16.34 	business during the tax period is of the total tangible property, wherever located, used by 
16.35 	the taxpayer in connection with the trade or business during the tax period; and
17.1 	(3) the percent for the payroll factor under paragraph (b) of the percentage which 
17.2 	the taxpayer's total payrolls paid or incurred in this state or paid in respect to labor 
17.3 	performed in this state in connection with the trade or business during the tax period are 
17.4 	of the taxpayer's total payrolls paid or incurred in connection with the trade or business 
17.5 	during the tax period.
17.6 	(b) For purposes of paragraph (a) and subdivision 3, the following percentages apply 
17.7 	for the taxable years specified:

17.8
17.917.10
	Taxable years 
beginning during 
calendar year
	Sales factor 
percent
	Property factor 
percent
	Payroll factor 
percent
	
17.11	2007
	78
	11
	11
	
17.12	2008
	81 85
	9.5 7.5
	9.5 7.5
	
17.13	2009
	84 90
	8 5
	8 5
	
17.14	2010
	87 95
	6.5 2.5
	6.5 2.5
	
17.15	2011
	90
	5
	5
	
17.16	2012
	93
	3.5
	3.5
	
17.17	2013
	96
	2
	2
	
17.18
17.19	2014 and later 
calendar years
	100
	0
	0

17.20 	EFFECTIVE DATE. This section is effective for tax years beginning after 
17.21 	December 31, 2006.

17.22 	Sec. 12. Minnesota Statutes 2006, section 297A.68, subdivision 5, is amended to read:
17.23 		Subd. 5.Capital equipment. (a) Capital equipment is exempt. as follows:
17.24 	(1) for sales and purchases of capital equipment by the wood products industry, the 
17.25 	tax is not imposed;
17.26 	(2) for sales and purchases of capital equipment by a small business, the tax is 
17.27 	not imposed. For purposes of this subdivision, "small business" is as defined in section 
17.28 	645.445, subdivision 2; and 
17.29 	(3) for all other sales and purchases of capital equipment, the tax must be imposed 
17.30 	and collected as if the rate under section 297A.62, subdivision 1, applied, and then 
17.31 	refunded in the manner provided in section 297A.75.
17.32 	"Capital equipment" means machinery and equipment purchased or leased, and used 
17.33 	in this state by the purchaser or lessee primarily for manufacturing, fabricating, mining, 
17.34 	or refining tangible personal property to be sold ultimately at retail if the machinery and 
17.35 	equipment are essential to the integrated production process of manufacturing, fabricating, 
17.36 	mining, or refining. Capital equipment also includes machinery and equipment 
18.1 	used primarily to electronically transmit results retrieved by a customer of an online 
18.2 	computerized data retrieval system.
18.3 	(b) Capital equipment includes, but is not limited to:
18.4 	(1) machinery and equipment used to operate, control, or regulate the production 
18.5 	equipment;
18.6 	(2) machinery and equipment used for research and development, design, quality 
18.7 	control, and testing activities;
18.8 	(3) environmental control devices that are used to maintain conditions such as 
18.9 	temperature, humidity, light, or air pressure when those conditions are essential to and are 
18.10 	part of the production process;
18.11 	(4) materials and supplies used to construct and install machinery or equipment;
18.12 	(5) repair and replacement parts, including accessories, whether purchased as spare 
18.13 	parts, repair parts, or as upgrades or modifications to machinery or equipment;
18.14 	(6) materials used for foundations that support machinery or equipment;
18.15 	(7) materials used to construct and install special purpose buildings used in the 
18.16 	production process;
18.17 	(8) ready-mixed concrete equipment in which the ready-mixed concrete is mixed 
18.18 	as part of the delivery process regardless if mounted on a chassis, repair parts for 
18.19 	ready-mixed concrete trucks, and leases of ready-mixed concrete trucks; and
18.20 	(9) machinery or equipment used for research, development, design, or production 
18.21 	of computer software.
18.22 	(c) Capital equipment does not include the following:
18.23 	(1) motor vehicles taxed under chapter 297B;
18.24 	(2) machinery or equipment used to receive or store raw materials;
18.25 	(3) building materials, except for materials included in paragraph (b), clauses (6) 
18.26 	and (7);
18.27 	(4) machinery or equipment used for nonproduction purposes, including, but not 
18.28 	limited to, the following: plant security, fire prevention, first aid, and hospital stations; 
18.29 	support operations or administration; pollution control; and plant cleaning, disposal of 
18.30 	scrap and waste, plant communications, space heating, cooling, lighting, or safety;
18.31 	(5) farm machinery and aquaculture production equipment as defined by section 
18.32 	297A.61, subdivisions 12 and 13;
18.33 	(6) machinery or equipment purchased and installed by a contractor as part of an 
18.34 	improvement to real property;
18.35 	(7) machinery and equipment used by restaurants in the furnishing, preparing, or 
18.36 	serving of prepared foods as defined in section 297A.61, subdivision 31;
19.1 	(8) machinery and equipment used to furnish the services listed in section 297A.61, 
19.2 	subdivision 3, paragraph (g), clause (6), items (i) to (vi) and (viii);
19.3 	(9) machinery or equipment used in the transportation, transmission, or distribution 
19.4 	of petroleum, liquefied gas, natural gas, water, or steam, in, by, or through pipes, lines, 
19.5 	tanks, mains, or other means of transporting those products. This clause does not apply to 
19.6 	machinery or equipment used to blend petroleum or biodiesel fuel as defined in section 
19.7 	239.77; or
19.8 	(10) any other item that is not essential to the integrated process of manufacturing, 
19.9 	fabricating, mining, or refining.
19.10 	(d) For purposes of this subdivision:
19.11 	(1) "Equipment" means independent devices or tools separate from machinery but 
19.12 	essential to an integrated production process, including computers and computer software, 
19.13 	used in operating, controlling, or regulating machinery and equipment; and any subunit or 
19.14 	assembly comprising a component of any machinery or accessory or attachment parts of 
19.15 	machinery, such as tools, dies, jigs, patterns, and molds.
19.16 	(2) "Fabricating" means to make, build, create, produce, or assemble components or 
19.17 	property to work in a new or different manner.
19.18 	(3) "Integrated production process" means a process or series of operations through 
19.19 	which tangible personal property is manufactured, fabricated, mined, or refined. For 
19.20 	purposes of this clause, (i) manufacturing begins with the removal of raw materials 
19.21 	from inventory and ends when the last process prior to loading for shipment has been 
19.22 	completed; (ii) fabricating begins with the removal from storage or inventory of the 
19.23 	property to be assembled, processed, altered, or modified and ends with the creation 
19.24 	or production of the new or changed product; (iii) mining begins with the removal of 
19.25 	overburden from the site of the ores, minerals, stone, peat deposit, or surface materials and 
19.26 	ends when the last process before stockpiling is completed; and (iv) refining begins with 
19.27 	the removal from inventory or storage of a natural resource and ends with the conversion 
19.28 	of the item to its completed form.
19.29 	(4) "Machinery" means mechanical, electronic, or electrical devices, including 
19.30 	computers and computer software, that are purchased or constructed to be used for the 
19.31 	activities set forth in paragraph (a), beginning with the removal of raw materials from 
19.32 	inventory through completion of the product, including packaging of the product.
19.33 	(5) "Machinery and equipment used for pollution control" means machinery and 
19.34 	equipment used solely to eliminate, prevent, or reduce pollution resulting from an activity 
19.35 	described in paragraph (a).
20.1 	(6) "Manufacturing" means an operation or series of operations where raw materials 
20.2 	are changed in form, composition, or condition by machinery and equipment and which 
20.3 	results in the production of a new article of tangible personal property. For purposes of 
20.4 	this subdivision, "manufacturing" includes the generation of electricity or steam to be 
20.5 	sold at retail.
20.6 	(7) "Mining" means the extraction of minerals, ores, stone, or peat.
20.7 	(8) "Online data retrieval system" means a system whose cumulation of information 
20.8 	is equally available and accessible to all its customers.
20.9 	(9) "Primarily" means machinery and equipment used 50 percent or more of the time 
20.10 	in an activity described in paragraph (a).
20.11 	(10) "Refining" means the process of converting a natural resource to an intermediate 
20.12 	or finished product, including the treatment of water to be sold at retail.
20.13 	(11) "Wood products industry" means: 
20.14 	(i) manufacturers of pulp, paper, and paperboard;
20.15 	(ii) sawmills and planing mills;
20.16 	(iii) manufacturers of panelboard, including veneer, plywood, and reconstituted 
20.17 	wood products, such as particleboard, waferboard, and oriented strandboard;
20.18 	(iv) manufacturers of fabricated wood millwork;
20.19 	(v) manufacturers of structural wood members; and
20.20 	(vi) manufacturers of prefabricated wood buildings and components.
20.21 	(12) Wood products industry does not include:
20.22 	(i) logging;
20.23 	(ii) manufacturers of wood cabinets, furniture, office or store fixtures, toys and 
20.24 	playground equipment, caskets, or miscellaneous wood products;
20.25 	(iii) manufacturers of wood containers;
20.26 	(iv) businesses engaged in wood preserving;
20.27 	(v) the operation of timber tracts or tree farms;
20.28 	(vi) forest nurseries and the gathering of forest products; and
20.29 	(vii) forestry services related to timber production.
20.30 	(13) This subdivision does not apply to telecommunications equipment as 
20.31 	provided in subdivision 35, and does not apply to wire, cable, fiber, poles, or conduit 
20.32 	for telecommunications services.

20.33 	EFFECTIVE DATE. This section is effective for sales and purchases made after 
20.34 	June 30, 2007.

20.35 	Sec. 13. Minnesota Statutes 2006, section 297A.69, subdivision 3, is amended to read:
21.1 		Subd. 3.Repair and replacement parts. Repair and replacement parts, except tires, 
21.2 	used for maintenance or repair of farm machinery, logging equipment, including skidder 
21.3 	tires, and aquaculture production equipment are exempt, if the part replaces a machinery 
21.4 	part assigned a specific or generic part number by the manufacturer of the machinery.