STEAM AND LIQUID HEATING AND COOLING SYSTEMS

Agricultural production, steam used for, sales and use taxes, exemptions, Minn. Statutes 2026 297A.69

Classification of property, property taxes, Minn. Statutes 2026 273.13

District heating systems, see DISTRICT HEATING SYSTEMS

Efficient fuel-switching programs, emissions control, Minn. Statutes 2026 216B.2403

Groundwater thermal exchange systems, Minn. Statutes 2026 103I.621

High pressure piping, see under PIPES AND PIPELINES

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

Mechanical contractors, Minn. Statutes 2026 326B.197, 326B.802

Personal property taxes, taxable property, Minn. Statutes 2026 272.02

Regions Hospital, Minn. Statutes 2026 383A.411

Residential energy sales, sales and use taxes, exemption, Minn. Statutes 2026 297A.67

Transmission through pipelines, sales and use taxes, Minn. Statutes 2026 297A.68