HF 3107

as introduced - 94th Legislature (2025 - 2026) Posted on 04/30/2025 03:28pm

A bill for an act
relating to taxation; sales and use; modifying the exemption for agriculture
processing materials; amending Minnesota Statutes 2024, section 297A.71,
subdivision 13.

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

Section 1.

Minnesota Statutes 2024, section 297A.71, subdivision 13, is amended to read:

Subd. 13.

Agriculture processing facility materials.

new text begin (a) new text end Building materials and supplies
for constructing an agriculture processing facility deleted text begin as defined in section 469.1811 deleted text end in which
the total capital investment in the processing facility is expected to exceed $100,000,000
are exempt.

new text begin (b) For purposes of this subdivision, "agriculture processing facility" means land,
buildings, structures, fixtures, and improvements used or operated primarily for the processing
or production of marketable products from agricultural crops, including waste and residues
from agricultural crops, but not including livestock or livestock products other than milk,
poultry or poultry products, or wood or wood products. As used in this subdivision, land is
limited to land on which the buildings, structures, fixtures, and improvements are situated
and the immediately surrounding land used for storage or other functions directly related
to the processing or production, not including land used for the growing of agricultural
crops.
new text end

new text begin (c) new text end The tax must be imposed and collected as if the rate under section 297A.62,
subdivision 1, applied, and then refunded in the manner provided in section 297A.75.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after June
30, 2025.
new text end