MN SF1604

Expands Minnesota's sales and use tax exemption for agricultural machinery and equipment to include farm fencing used directly and principally in agricultural production of goods intended for retail sale

Covers fencing materials, supplies, and equipment used in construction, improvement, repair, or replacement of qualifying agricultural fencing

Adds to existing exemptions that already cover farm machinery, logging equipment, farmed deer fencing, generators for agricultural operations, and aquaculture equipment

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