Agricultural machines, see AGRICULTURAL MACHINERY AND EQUIPMENT
Application of law
Mechanics and material suppliers liens, Minn. Statutes 2004 514.18
Breath test devices, see BREATH TEST DEVICES
Business machines, see Office machines under this topic
Capital machinery and equipment, defined, Minn. Statutes 2004 297A.68
Commercial units
Machines defined as, Minn. Statutes 2004 336.2-105, 336.2A-103
Construction machinery and equipment, trailers, dealers, Minn. Statutes 2004 168.27
Decompression chambers
Destruction of animals with, Minn. Statutes 2004 343.37
Definitions, income and franchise taxes, Minn. Statutes 2004 290.191
Ditch digging apparatus
Defined as special mobile equipment, Minn. Statutes 2004 168A.01
Drilling equipment, see under WELLS
Heavy equipment, see HEAVY EQUIPMENT
Income and franchise taxes, Minn. Statutes 2004 290.191
Industrial process equipment, Minn. Statutes 2004 297A.68, 337.01
Industrial production, equipment used for
Sales and use taxes, exemptions, Minn. Statutes 2004 297A.68
Mining, see Machinery and equipment under MINING
Motors, see MOTORS
Office machines
Attachment, exemption, Minn. Statutes 2004 550.37, 570.025, 570.026
Garnishment, exemption, Minn. Statutes 2004 550.37, 571.72, 571.912, 571.931, 571.932
Sale (execution sales), exemption, Minn. Statutes 2004 550.37
Peat mining, see Mining under PEAT
Quarries, machinery and equipment
Sales and use taxes, Minn. Statutes 2004 297A.68
Real property, property taxes, exclusion, Minn. Statutes 2004 272.03
Repair and replacement parts
Defined as capital equipment, Minn. Statutes 2004 297A.68
Sales and use taxes, Minn. Statutes 2004 297A.62, 297A.75
Saws, defined as special mobile equipment, Minn. Statutes 2004 168A.01
Sites, machines defined as, Minn. Statutes 2004 18C.005
Snow blowers, Minn. Statutes 2004 297A.61
Suppliers and manufacturers, improvement to real property, statutes of limitations, Minn. Statutes 2004 541.051
Tangible property, machines defined as, Minn. Statutes 2004 290.191
Transportation
Drawbars or other towing connections, length, Minn. Statutes 2004 169.82
Used equipment, wire and cable sales, Minn. Statutes 2004 325E.21
Valuation of property
Income and franchise taxes, Minn. Statutes 2004 290.191
Vending machines, see VENDING MACHINES
Voting machines, see VOTING MACHINES AND SYSTEMS
Wire and cable sales, record keeping
Secondhand machinery, exemption, Minn. Statutes 2004 325E.21