MN HF952

Expands the sales tax exemption for land clearing services to include clearing for remodeling, improvement, or expansion of existing structures, which was previously excluded from the exemption

Removes the existing restriction that limited the land clearing tax exemption to only new site development projects

Adds a new exclusion preventing the materials exemption from applying to accessory tools, equipment, and detachable units with useful life under 12 months when used for landscaping, gardening, or lawn care services

Amends Minnesota Statutes 2024, section 297A.68, subdivisions 3 and 40

Effective date: July 1, 2025 (for sales and purchases made after June 30, 2025)