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MN SF297

Bill

Official Source

Status

Introduced

1/21/2025

Primary Sponsor

Matt Klein

Click for details

Origin

Senate

94th Legislature 2025-2026

AI Summary

  • Expands the sales tax exemption for land clearing services to include clearing done for remodeling, improvement, or expansion of existing structures, not just new site development
  • Removes the existing restriction that excluded land clearing for additions or expansions from the tax exemption
  • Adds a new exclusion preventing the sales tax exemption for accessory tools and equipment 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 (applies to sales and purchases made after June 30, 2025)

Legislative Description

Land clearing equipment tax exemption modification

Last Action

Referred to Taxes

1/21/2025

Committee Referrals

Taxes1/21/2025

Full Bill Text

No bill text available