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HF 1549

Introduction - 93rd Legislature (2023 - 2024)

Posted on 02/13/2023 07:12 p.m.

KEY: stricken = removed, old language.
underscored = added, new language.
Version List HF1549 Authors and Status
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A bill for an act
 relating to taxes; sales and use; exempting replacement tires for certain agricultural
equipment from sales and use tax; amending Minnesota Statutes 2022, section
297A.69, subdivision 3.

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

Section 1.

Minnesota Statutes 2022, section 297A.69, subdivision 3, is amended to read:


Subd. 3.

Repair and replacement parts.

Repair and replacement partsdeleted text begin , except tires,deleted text end
used for maintenance or repair of farm machinery, logging equipment, and aquaculture
production equipment are exempt, if the part replaces a machinery part assigned a specific
or generic part number by the manufacturer of the machinery.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after June
30, 2023.
 new text end