summary
Introduced
03/10/2022
03/10/2022
In Committee
03/10/2022
03/10/2022
Crossed Over
Passed
Dead
05/23/2022
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 definition of "sale" and "purchase" in the state's sales tax law to exclude lawn care, fertilizing, mowing, spraying, gardening, and tree trimming services. Additionally, it repeals the existing exemption for lawn care and related services used in the maintenance of cemetery grounds. The changes are effective for sales and purchases made after June 30, 2022.
Committee Categories
Budget and Finance
Sponsors (2)
Last Action
Author added Theis (on 03/14/2022)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF4176&ssn=0&y=2021 |
| BillText | https://www.revisor.mn.gov/bills/text.php?number=HF4176&version=0&session=ls92&session_year=2022&session_number=0&format=pdf |
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