MN SF1830

Repeals the sales and use tax on warehousing and storage services for tangible personal property in Minnesota.

Removes the taxable services classification for storage and warehousing, which previously applied to most property except agricultural products, refrigerated storage, electronic data, and self-storage facilities.

Amends Minnesota Statutes 2013 Supplement, section 297A.61, subdivision 3, by striking the warehousing and storage services provision from the list of taxable services.

Takes effect the day following final enactment.