as introduced - 93rd Legislature (2023 - 2024) Posted on 02/13/2023 07:12pm
Engrossments | ||
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Introduction | Posted on 02/09/2023 |
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:
Minnesota Statutes 2022, section 297A.69, subdivision 3, is amended to read:
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
This section is effective for sales and purchases made after June
30, 2023.
new text end