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MN SF2838

Bill

Official Source

Status

Introduced

3/20/2014

Primary Sponsor

Torrey Westrom

Click for details

Origin

Senate

88th Legislature 2013-2014

AI Summary

  • Exempts agricultural drain tiles from sales tax when purchased by agricultural property owners or contractors installing drainage systems
  • Applies to drainage tiles used in agricultural drainage systems designed to improve productivity of agricultural land
  • Excludes public drainage projects and systems regulated under Minnesota chapter 103E from the exemption
  • Defines "agricultural property" as land classified as class 2a agricultural land under Minnesota Statutes section 273.13, subdivision 23
  • Effective for sales and purchases made after June 30, 2014

Legislative Description

Sales tax exemption for agricultural drainage tiles

Last Action

Referred to Taxes

3/20/2014

Committee Referrals

Taxes3/20/2014

Full Bill Text

No bill text available