Minnesota HF952 modifies the sales and use tax exemption for land clearing equipment.

Minnesota HF952 amends the sales and use tax exemption for land clearing equipment by exempting tree, bush, shrub, and stump removal when sold to contractors or subcontractors as part of a land clearing contract. This exemption does not apply to accessory tools, equipment, and other items that are separate detachable units used in providing the service and that have an ordinary useful life of less than 12 months. The changes are effective for sales and purchases made after June 30, 2025.

Minnesota HF952 modifies the sales and use tax exemption for land clearing equipment.

Minnesota HF952 amends the sales and use tax exemption for land clearing equipment by exempting tree, bush, shrub, and stump removal when sold to contractors or subcontractors as part of a land clearing contract. This exemption does not apply to accessory tools, equipment, and other items that are separate detachable units used in providing the service and that have an ordinary useful life of less than 12 months. The changes are effective for sales and purchases made after June 30, 2025.