MN SF4389

Removes the sales tax exemption for detachable units separately sold for landscaping equipment, effective for sales after June 30, 2024.

Removes land clearing services from the definition of "sale and purchase" by repealing the existing land clearing contract exemption in Minnesota Statutes section 297A.68, subdivision 40, effective for sales after June 30, 2024.

Modifies the agricultural production materials exemption to exclude accessory tools, equipment, and other separate detachable units with less than 12 months ordinary useful life used in landscaping, gardening, or lawn care services, effective for sales after June 30, 2024.

Adds new materials to the agricultural production exemption, including materials used in constructing operable roof venting systems and concrete used in climate control and irrigation systems that qualify as exempt farm machinery, effective retroactively for sales after June 30, 2019.