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Minnesota Legislature

Office of the Revisor of Statutes

HF 3331

as introduced - 90th Legislature (2017 - 2018) Posted on 03/15/2018 04:02pm

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

A bill for an act
relating to taxation; sales and use; exempting agricultural drain tiles from sales
tax; amending Minnesota Statutes 2016, section 297A.69, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2016, section 297A.69, is amended by adding a subdivision
to read:


new text begin Subd. 8. new text end

new text begin Drainage tiles. new text end

new text begin 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.
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, 2018.
new text end