MACHINES

Agricultural machines, see AGRICULTURAL MACHINERY AND EQUIPMENT

Breath test devices, see BREATH TEST DEVICES

Business machines, see Office machines under this topic

Capital machinery and equipment, defined, Minn. Statutes 2005 297A.68

Commercial units

Machines defined as, Minn. Statutes 2005 336.2-105, 336.2A-103

Construction machinery and equipment, trailers, dealers, Minn. Statutes 2005 168.27

Decompression chambers

Destruction of animals with, Minn. Statutes 2005 343.37

Definitions

Income and franchise taxes, Minn. Statutes 2005 290.191

Sales and use taxes, Minn. Statutes 2005 297A.68

Ditch digging apparatus

Defined as special mobile equipment, Minn. Statutes 2005 168A.01

Drilling equipment, see under WELLS

Heavy equipment, see HEAVY EQUIPMENT

Income and franchise taxes, Minn. Statutes 2005 290.191

Industrial process equipment, Minn. Statutes 2005 297A.68, 337.01

Industrial production, equipment used for

Sales and use taxes, exemptions, Minn. Statutes 2005 297A.68

Mechanics and material suppliers liens, Minn. Statutes 2005 514.18

Mining, see Machinery and equipment under MINING

Motors, see MOTORS

Office machines

Attachment, exemption, Minn. Statutes 2005 550.37, 570.025, 570.026

Garnishment, exemption, Minn. Statutes 2005 550.37, 571.72, 571.912, 571.931, 571.932

Sale (execution sales), exemption, Minn. Statutes 2005 550.37

Peat mining, see Mining under PEAT

Quarries, machinery and equipment

Sales and use taxes, Minn. Statutes 2005 297A.68

Real property, property taxes, exclusion, Minn. Statutes 2005 272.03

Repair and replacement parts

Defined as capital equipment, Minn. Statutes 2005 297A.68

Sales and use taxes, Minn. Statutes 2005 297A.62, 297A.75

Saws, defined as special mobile equipment, Minn. Statutes 2005 168A.01

Sites, machines defined as, Minn. Statutes 2005 18C.005

Snow blowers, Minn. Statutes 2005 297A.61

Suppliers and manufacturers, improvement to real property, statutes of limitations, Minn. Statutes 2005 541.051

Tangible property, machines defined as, Minn. Statutes 2005 290.191

Transportation

Drawbars or other towing connections, length, Minn. Statutes 2005 169.82

Used equipment, wire and cable sales, Minn. Statutes 2005 325E.21

Valuation of property

Income and franchise taxes, Minn. Statutes 2005 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 2005 325E.21