1.1 A bill for an act
1.2 relating to taxation; sales and use; providing an exemption for farm fencing and
1.3 equipment; amending Minnesota Statutes 2024, section 297A.69, subdivision 4.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2024, section 297A.69, subdivision 4, is amended to read:
1.6 Subd. 4.Machinery, equipment, and fencing.The following machinery, equipment,
1.7and fencing is exempt:
1.8 (1) farm machinery;
1.9 (2) logging equipment, including chain saws used for commercial logging;
1.10 (3) fencing used for the containment of farmed Cervidae, as defined in section 35.153,
1.11subdivision 3;
1.12 (4) primary and backup generator units used to generate electricity for the purpose of
1.13operating farm machinery, aquacultural production equipment, or logging equipment, or
1.14providing light or space heating necessary for the production of livestock, dairy animals,
1.15dairy products, or poultry and poultry products; and
1.16 (5) aquaculture production equipment; and
1.17 (6) fencing, including materials and supplies used or consumed in and equipment
1.18incorporated into the construction, improvement, repair, or replacement of fencing, used
1.19directly and principally in agricultural production of tangible personal property intended to
1.20be sold ultimately at retail.
1Section 1.
REVISOR EAP/ES 25-0228201/27/25
State of Minnesota
This Document can be made available
in alternative formats upon request
HOUSE OF REPRESENTATIVES
H. F. No. 969
NINETY-FOURTH SESSION
Authored by Nelson; Pursell; Anderson, P. H., and Allen02/17/2025
The bill was read for the first time and referred to the Committee on Taxes 2.1 EFFECTIVE DATE.This section is effective for sales and purchases made after June
2.230, 2025.
2Section 1.
REVISOR EAP/ES 25-0228201/27/25