1.1 	A bill for an act
1.2 	relating to taxation; sales and use; providing an exemption for certain sales of 
1.3 	farmer-produced prepared food;amending Minnesota Statutes 2018, section 
1.4 	297A.69, by adding a subdivision.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2018, section 297A.69, is amended by adding a subdivision 
1.7 	to read:
1.8 		Subd. 8.Farmer-produced prepared food. (a) Sales of prepared food by a person, or 
1.9 	an immediate family member of a person, engaged in agricultural production are exempt 
1.10 	if:
1.11 	(1) the main ingredient of the prepared food is a fruit grown on the farm operated by the 
1.12 	producer of the prepared food or a member of their immediate family; and
1.13 	(2) the prepared food is sold on the farm premises or directly by the producer, or an 
1.14 	immediate family member at a fair, farmer's market, craft show, or similar event.
1.15 	(b) For purposes of this subdivision, "immediate family member" means a spouse, parent, 
1.16 	stepparent, child, stepchild, grandparent, grandchild, brother, or sister, by blood or marriage.

1.17 	EFFECTIVE DATE. This section is effective for sales and purchases made after June 
1.18 	30, 2019.