Skip to main content Skip to office menu Skip to footer
Capital IconMinnesota Legislature
Office of the Revisor of Statutes

HF 1549

as introduced - 93rd Legislature (2023 - 2024) Posted on 02/13/2023 07:12pm

KEY: stricken = removed, old language.
underscored = added, new language.
Version List Authors and Status
Pdf Rtf
Line numbers 1.1 1.2 1.3 1.4 1.5
1.6 1.7 1.8 1.9 1.10
1.11 1.12

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 parts, except tires,
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.

EFFECTIVE DATE.

This section is effective for sales and purchases made after June
30, 2023.