MACHINES

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