HF 969

as introduced - 94th Legislature (2025 - 2026) Posted on 04/10/2025 04:18pm

A bill for an act
relating to taxation; sales and use; providing an exemption for farm fencing and
equipment; amending Minnesota Statutes 2024, section 297A.69, subdivision 4.

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

Section 1.

Minnesota Statutes 2024, section 297A.69, subdivision 4, is amended to read:

Subd. 4.

Machinery, equipment, and fencing.

The following machinery, equipment,
and fencing is exempt:

(1) farm machinery;

(2) logging equipment, including chain saws used for commercial logging;

(3) fencing used for the containment of farmed Cervidae, as defined in section 35.153,
subdivision 3;

(4) primary and backup generator units used to generate electricity for the purpose of
operating farm machinery, aquacultural production equipment, or logging equipment, or
providing light or space heating necessary for the production of livestock, dairy animals,
dairy products, or poultry and poultry products; deleted text begin and
deleted text end

(5) aquaculture production equipment new text begin ; and
new text end

new text begin (6) fencing, including materials and supplies used or consumed in and equipment
incorporated into the construction, improvement, repair, or replacement of fencing, used
directly and principally in agricultural production of tangible personal property intended to
be sold ultimately at retail 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, 2025.
new text end