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