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Bill > SF3719


MN SF3719

MN SF3719
Lawn care and related services removal from the sales tax base


summary

Introduced
03/03/2022
In Committee
03/03/2022
Crossed Over
Passed
Dead
05/23/2022

Introduced Session

92nd Legislature 2021-2022

Bill Summary

A bill for an act relating to taxation; sales and use; removing lawn care and related services from the sales tax base; amending Minnesota Statutes 2020, section 297A.61, subdivision 3; repealing Minnesota Statutes 2020, section 297A.67, subdivision 25.

AI Summary

This bill removes lawn care and related services from the sales tax base in Minnesota. Specifically, it amends the state's sales tax law to exclude "lawn care, fertilizing, mowing, spraying and sprigging services; garden planting and maintenance; tree, bush, and shrub pruning, bracing, spraying, and surgery; indoor plant care; tree, bush, shrub, and stump removal" from the list of taxable services. The bill also repeals the existing exemption for maintenance of cemetery grounds, making lawn care services for cemeteries subject to the sales tax. These changes would take effect on July 1, 2022.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Senate Committee on Taxes (08:30 4/19/2022 Room G-15 Capitol) (on 04/19/2022)

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