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HF 167

as introduced - 89th Legislature (2015 - 2016) Posted on 06/21/2017 11:01am

KEY: stricken = removed, old language. underscored = added, new language.

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Current Version - as introduced

A bill for an act
relating to taxation; sales and use; exempting agricultural drain tiles from
sales tax; amending Minnesota Statutes 2014, section 297A.69, by adding a
subdivision.

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

Section 1.

Minnesota Statutes 2014, section 297A.69, is amended by adding a
subdivision to read:


Subd. 8.

Drainage tiles.

Drainage tiles used for an agricultural drainage system are
exempt whether purchased by the owner of the agricultural property or a person contracted
to install a drainage system on agricultural property. For purposes of this subdivision,
"agricultural drainage system" means a system installed to improve the productivity of
agricultural land. It does not include a public drainage project or system regulated under
chapter 103E. For purposes of this subdivision, "agricultural property" means property
that is classified as class 2a agricultural land under section 273.13, subdivision 23.

EFFECTIVE DATE.

This section is effective for sales and purchases made after
June 30, 2015.

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