Skip to main content Skip to office menu Skip to footer
Minnesota Legislature

Office of the Revisor of Statutes

HF 1655

as introduced - 90th Legislature (2017 - 2018) Posted on 03/16/2017 04:03pm

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

Current Version - as introduced

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 1.13 1.14 1.15 1.16 1.17 1.18 1.19 1.20 1.21
2.1 2.2

A bill for an act
relating to taxation; sales and use; creating an exemption for certain materials used
in construction of certain aquaculture facilities; amending Minnesota Statutes
2016, section 297A.71, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2016, section 297A.71, is amended by adding a subdivision
to read:


new text begin Subd. 49. new text end

new text begin Aquaculture facilities. new text end

new text begin (a) Building materials and supplies used in, and
equipment incorporated into, the following are exempt:
new text end

new text begin (1) aquatic shrimp farms; and
new text end

new text begin (2) shrimp processing facilities.
new text end

new text begin (b) For purposes of this subdivision, the following definitions apply:
new text end

new text begin (1) "aquatic shrimp farm" means a facility used for the purpose of culturing shrimp in
waters including but not limited to artificial ponds, vats, tanks, raceways, and other indoor
or outdoor facilities that an aquatic shrimp farmer owns or of which an aquatic shrimp
farmer has exclusive control;
new text end

new text begin (2) "aquatic shrimp farmer" means an individual who practices shrimp aquaculture;
new text end

new text begin (3) "shrimp aquaculture" means the culture of shrimp within an aquatic shrimp farm for
consumption or sale; and
new text end

new text begin (4) "shrimp processing facility" means a facility used or operated primarily for the
processing and packaging of marketable products made of or from shrimp.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after June
30, 2017.
new text end