Bill > SF2314

This bill amends the Minnesota sales and use tax law to provide an exemption for certain types of fencing used in agricultural production. Specifically, it exempts fencing used for the containment of farmed cervidae (e.g., deer) and fencing used directly and principally in the agricultural production of tangible personal property intended to be sold at retail. The bill also includes an effective date of July 1, 2023, for this new exemption.