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Minnesota Legislature

Office of the Revisor of Statutes

HF 778

as introduced - 91st Legislature (2019 - 2020) Posted on 02/14/2019 05:14pm

KEY: stricken = removed, old language.
underscored = added, new language.
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A bill for an act
relating to taxation; sales and use; modifying the definition for the exemption of
farm machinery to include grain bins; amending Minnesota Statutes 2018, section
297A.61, subdivision 12.

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

Section 1.

Minnesota Statutes 2018, section 297A.61, subdivision 12, is amended to read:


Subd. 12.

Farm machinery.

(a) "Farm machinery" means new or used machinery,
equipment, implements, accessories, and contrivances used directly and principally in
agricultural production of tangible personal property intended to be sold ultimately at retail
including, but not limited to:

(1) machinery for the preparation, seeding, or cultivation of soil for growing agricultural
crops;

(2) barn cleaners, milking systems, new text begingrain bins, new text endgrain dryers, feeding systems including
stationary feed bunks, and similar installations, whether or not the equipment is installed
by the seller and becomes part of the real property; and

(3) irrigation equipment sold for exclusively agricultural use, including pumps, pipe
fittings, valves, sprinklers, and other equipment necessary to the operation of an irrigation
system when sold as part of an irrigation system, whether or not the equipment is installed
by the seller and becomes part of the real property.

(b) Farm machinery does not include:

(1) repair or replacement parts;

(2) tools, shop equipment, deleted text begingrain bins,deleted text end fencing material, communication equipment, and
other farm supplies;

(3) motor vehicles taxed under chapter 297B;

(4) snowmobiles or snow blowers;

(5) lawn mowers except those used in the production of sod for sale, or garden-type
tractors or garden tillers; or

(6) machinery, equipment, implements, accessories, and contrivances used directly in
the production of horses not raised for slaughter, fur-bearing animals, or research animals.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after June
30, 2019.
new text end