Minnesota HF978 exempts grain bins and related construction materials, supplies, and tractor tires from sales and use tax.

Minnesota HF978 amends state statutes to exempt grain bins and related construction materials and supplies, as well as tractor tires, from sales and use tax. This exemption applies to sales and purchases made after June 30, 2025. Grain bins are defined as fixed structures used to store grains that maintain temperature or humidity levels to prevent spoilage and protect from infestation. This bill aims to provide tax relief for agricultural producers by reducing the cost of essential farm equipment and supplies.

Minnesota HF978 exempts grain bins and related construction materials, supplies, and tractor tires from sales and use tax.

Minnesota HF978 amends state statutes to exempt grain bins and related construction materials and supplies, as well as tractor tires, from sales and use tax. This exemption applies to sales and purchases made after June 30, 2025. Grain bins are defined as fixed structures used to store grains that maintain temperature or humidity levels to prevent spoilage and protect from infestation. This bill aims to provide tax relief for agricultural producers by reducing the cost of essential farm equipment and supplies.