Bill > HF2742

This bill amends the sales and use tax exemption for certain machinery, equipment, and fencing in Minnesota. Specifically, it expands the exemption to include fencing used directly and principally in the agricultural production of tangible personal property intended to be sold at retail, in addition to the existing exemption for fencing used for the containment of farmed Cervidae (deer and elk). The bill also includes an effective date of July 1, 2023, for these changes.