MN SF1541

Adds grain bins and tractor tires to the list of exempt farm machinery and equipment under Minnesota's sales and use tax

Removes grain bins from the exclusion list in the definition of "farm machinery," making them eligible for tax exemption

Defines "grain bin" as a fixed structure used to store grains that maintains temperature or humidity levels to prevent spoilage and protect from infestation

Effective date is July 1, 2025, applying to all sales and purchases made after June 30, 2025

Amends Minnesota Statutes 2024, sections 297A.61 and 297A.69