MACHINES

Agricultural machines, see AGRICULTURAL MACHINERY AND EQUIPMENT

Breath test devices, see BREATH TEST DEVICES

Business machines, see Office machines under this topic

Commercial units, machines defined as, Minn. Statutes 2026 336.2-105, 336.2A-103

Construction machinery and equipment, trailers, dealers, Minn. Statutes 2026 168.27

Decompression chambers, destruction of animals with, Minn. Statutes 2026 343.37

Ditch digging apparatus, defined as special mobile equipment, Minn. Statutes 2026 168A.01

Drilling equipment, see under WELLS

Heavy equipment, see HEAVY EQUIPMENT

Income and franchise taxes, Minn. Statutes 2026 290.191

Industrial process equipment, Minn. Statutes 2026 297A.68, 337.01

Industrial production, equipment used for, sales and use taxes, exemptions, Minn. Statutes 2026 297A.68

Mechanics and material suppliers liens, Minn. Statutes 2026 514.18

Mining, see Machinery and equipment under MINING

Motors, see MOTORS

Office machines

Attachment, exemption, Minn. Statutes 2026 550.37, 570.025, 570.026

Garnishment, exemption, Minn. Statutes 2026 550.37, 571.72, 571.931, 571.932

Sale (execution sales), exemption, Minn. Statutes 2026 550.37

Peat mining, see Mining under PEAT

Quarries, machinery and equipment, sales and use taxes, Minn. Statutes 2026 297A.68

Real property, property taxes, exclusion, Minn. Statutes 2026 272.03

Sales and use taxes, Minn. Statutes 2026 297A.62, 297A.75

Saws, defined as special mobile equipment, Minn. Statutes 2026 168A.01

Scrap metal sales, record keeping, secondhand machinery, exemption, Minn. Statutes 2026 325E.21

Sites, machines defined as, Minn. Statutes 2026 18C.005

Snow blowers, Minn. Statutes 2026 297A.61

Suppliers and manufacturers, improvement to real property, statutes of limitations, Minn. Statutes 2026 541.051

Transportation, drawbars or other towing connections, length, Minn. Statutes 2026 169.82

Used equipment, scrap metal sales, Minn. Statutes 2026 325E.21

Valuation of property, income and franchise taxes, Minn. Statutes 2026 290.191

Vending machines, see VENDING MACHINES

Voting machines, see VOTING MACHINES AND SYSTEMS