Minnesota 2025-2026 Regular Session

Minnesota Senate Bill SF1541

Introduced
2/17/25  

Caption

Grain bins and related construction material, supplies and tractor tires sales and use tax exemption

Impact

The bill is anticipated to have significant implications for state tax laws, particularly in how farm-related equipment and structures are taxed. By exempting grain bins and tractor tires from sales taxes, SF1541 would help bolster agricultural production efforts and provide financial relief for farmers who rely heavily on these components for efficient operations. The changes would directly affect the cost structure within the farming industry, potentially leading to increased productivity and sustainability in agricultural practices.

Summary

SF1541 is a legislative proposal that aims to provide a sales and use tax exemption for grain bins, related construction materials and supplies, as well as tractor tires used in agricultural production. By amending Minnesota Statutes 2024, sections 297A.61 and 297A.69, the bill seeks to allow farmers to reduce their overall tax burden on essential equipment and supplies necessary for the agricultural industry. The proposal reflects an effort to support the agricultural sector by easing financial constraints through specific tax relief.

Contention

While supporters of the bill argue that it is a much-needed measure to assist farmers and enhance agricultural productivity, there may be opposition from sectors concerned about tax revenue implications. Critics might contend that broadening tax exemptions could limit the state’s ability to generate revenue, which is essential for funding public services. As the bill moves through the legislative process, debates are likely to focus on its long-term benefits to the agricultural sector versus the potential drawbacks regarding public funding.

Companion Bills

MN HF978

Similar To Sales and use tax exemption for grain bins and related construction materials and supplies and tractor tires provided.

Similar Bills

NM SB115

Public Project Revolving Fund Projects

TX HB2047

Relating to a sales and use tax exemption for certain tangible personal property and services related to mineral exploration and production.

TX SB1252

Relating to a sales and use tax exemption for certain tangible personal property and services related to mineral exploration and production.

AR SB496

To Amend The Law Concerning Permits For Special Cargoes; And To Amend The Law Concerning The Issuance Of A Permit For Special Cargo Transported By A Farm Machinery Equipment Hauler.

ME LD1617

An Act to Lower the Exclusion Amount for the Estate Tax and Create an Exclusion for Family Farms and Aquaculture, Fishing and Wood Harvesting Businesses

KS HB2406

Providing tax exemption eligibility for commercial and industrial machinery and equipment that is currently ineligible for tax exemption due to such equipment being acquired or transported into this state on or before June 30, 2006.

AR HB1472

To Create A Sales And Use Tax Exemption For Parts Purchased To Repair Agricultural Equipment And Machinery And Timber Equipment And Machinery And Parts And Services Purchased To Repair A Grain Bin.

AR HB1702

To Amend The Sales And Use Tax Exemptions For Certain Machinery And Equipment Used In Manufacturing; And To Provide A Sales And Use Tax Exemption For Machinery And Equipment Used In Closed-loop Recycling.