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Minnesota Legislature

Office of the Revisor of Statutes

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 2007 336.2-105, 2007 336.2A-103

Construction machinery and equipment

Trailers, dealers, Minn. Statutes 2007 168.27

Decompression chambers, destruction of animals with, Minn. Statutes 2007 343.37

Ditch digging apparatus

Defined as special mobile equipment, Minn. Statutes 2007 168A.01

Drilling equipment, see under WELLS

Heavy equipment, see HEAVY EQUIPMENT

Income and franchise taxes, Minn. Statutes 2007 290.191

Industrial process equipment, Minn. Statutes 2007 297A.68, 2007 337.01

Industrial production, equipment used for

Sales and use taxes, exemptions, Minn. Statutes 2007 297A.68

Mechanics and material suppliers liens, Minn. Statutes 2007 514.18

Mining, see Machinery and equipment under MINING

Motors, see MOTORS

Office machines

Attachment, exemption, Minn. Statutes 2007 550.37, 2007 570.025, 2007 570.026

Garnishment, exemption, Minn. Statutes 2007 550.37, 2007 571.72, 2007 571.912, 2007 571.931, 2007 571.932

Sale (execution sales), exemption, Minn. Statutes 2007 550.37

Peat mining, see Mining under PEAT

Quarries, machinery and equipment, sales and use taxes, Minn. Statutes 2007 297A.68

Real property, property taxes, exclusion, Minn. Statutes 2007 272.03

Sales and use taxes, Minn. Statutes 2007 297A.62, 2007 297A.75

Saws, defined as special mobile equipment, Minn. Statutes 2007 168A.01

Scrap metal sales, record keeping

Secondhand machinery, exemption, Minn. Statutes 2007 325E.21

Sites, machines defined as, Minn. Statutes 2007 18C.005

Snow blowers, Minn. Statutes 2007 297A.61

Suppliers and manufacturers, improvement to real property, statutes of limitations, Minn. Statutes 2007 541.051

Transportation

Drawbars or other towing connections, length, Minn. Statutes 2007 169.82

Used equipment, scrap metal sales, Minn. Statutes 2007 325E.21

Valuation of property, income and franchise taxes, Minn. Statutes 2007 290.191

Vending machines, see VENDING MACHINES

Voting machines, see VOTING MACHINES AND SYSTEMS