| 1 | 1 | | 1.1 A bill for an act |
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| 2 | 2 | | 1.2 relating to taxation; sales and use; modifying the exemption for agriculture |
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| 3 | 3 | | 1.3 processing materials; amending Minnesota Statutes 2024, section 297A.71, |
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| 4 | 4 | | 1.4 subdivision 13. |
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| 5 | 5 | | 1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: |
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| 6 | 6 | | 1.6 Section 1. Minnesota Statutes 2024, section 297A.71, subdivision 13, is amended to read: |
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| 7 | 7 | | 1.7 Subd. 13.Agriculture processing facility materials.(a) Building materials and supplies |
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| 8 | 8 | | 1.8for constructing an agriculture processing facility as defined in section 469.1811 in which |
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| 9 | 9 | | 1.9the total capital investment in the processing facility is expected to exceed $100,000,000 |
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| 10 | 10 | | 1.10are exempt. |
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| 11 | 11 | | 1.11 (b) For purposes of this subdivision, "agriculture processing facility" means land, |
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| 12 | 12 | | 1.12buildings, structures, fixtures, and improvements used or operated primarily for the processing |
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| 13 | 13 | | 1.13or production of marketable products from agricultural crops, including waste and residues |
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| 14 | 14 | | 1.14from agricultural crops, but not including livestock or livestock products other than milk, |
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| 15 | 15 | | 1.15poultry or poultry products, or wood or wood products. As used in this subdivision, land is |
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| 16 | 16 | | 1.16limited to land on which the buildings, structures, fixtures, and improvements are situated |
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| 17 | 17 | | 1.17and the immediately surrounding land used for storage or other functions directly related |
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| 18 | 18 | | 1.18to the processing or production, not including land used for the growing of agricultural |
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| 19 | 19 | | 1.19crops. |
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| 20 | 20 | | 1.20 (c) The tax must be imposed and collected as if the rate under section 297A.62, |
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| 21 | 21 | | 1.21subdivision 1, applied, and then refunded in the manner provided in section 297A.75. |
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| 22 | 22 | | 1.22 EFFECTIVE DATE.This section is effective for sales and purchases made after June |
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| 23 | 23 | | 1.2330, 2025. |
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| 24 | 24 | | 1Section 1. |
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| 25 | 25 | | REVISOR EAP/AD 25-0473303/07/25 |
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| 26 | 26 | | State of Minnesota |
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| 27 | 27 | | This Document can be made available |
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| 28 | 28 | | in alternative formats upon request |
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| 29 | 29 | | HOUSE OF REPRESENTATIVES |
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| 30 | 30 | | H. F. No. 3107 |
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| 31 | 31 | | NINETY-FOURTH SESSION |
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| 32 | 32 | | Authored by Anderson, P. H.; Davids; Burkel and Harder04/03/2025 |
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| 33 | 33 | | The bill was read for the first time and referred to the Committee on Taxes |
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