Bill > HF952

This bill modifies sales and use tax exemptions related to land clearing and landscaping services in Minnesota. Specifically, the bill removes the tax exemption for accessory tools, equipment, and other items with a useful life of less than 12 months that are used in providing landscaping, gardening, or lawn care services. Additionally, the bill expands the existing land clearing tax exemption to include not just developing an entire site, but also clearing a portion of a site for remodeling, improving, or expanding an existing structure. These changes will apply to sales and purchases made after June 30, 2025. The modifications aim to refine the current tax code by narrowing certain service-related exemptions and broadening the definition of land clearing activities that qualify for tax-exempt status. By making these adjustments, the bill seeks to provide more precise guidelines for sales tax treatment in specific service and land development contexts.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF0952&ssn=0&y=2025