MN SF4425

Removes lawn care services from Minnesota's sales and use tax base, including lawn mowing, fertilizing, spraying, sprigging, garden planting and maintenance, tree/bush/shrub pruning and removal, indoor plant care, stump removal, and utility line tree trimming

Repeals the existing sales tax exemption for lawn care services used in cemetery grounds maintenance (section 297A.67, subdivision 25)

Repeals the existing exemption for tree, bush, shrub, and stump removal sold as part of land clearing contracts for site development (section 297A.68, subdivision 40)

Effective date for all changes is July 1, 2026 (for sales and purchases made after June 30, 2026)