Minnesota SF1541 exempts grain bins and related construction materials and supplies and tractor tires from sales and use tax.

Minnesota SF1541 amends the state's sales and use tax laws to exempt grain bins and related construction materials and supplies and tractor tires. Grain bins are defined as fixed structures used to store grains that maintain temperature or humidity levels to prevent spoilage and protect from infestation. The exemption applies to sales and purchases made after June 30, 2025.

Minnesota SF1541 exempts grain bins and related construction materials and supplies and tractor tires from sales and use tax.

Minnesota SF1541 amends the state's sales and use tax laws to exempt grain bins and related construction materials and supplies and tractor tires. Grain bins are defined as fixed structures used to store grains that maintain temperature or humidity levels to prevent spoilage and protect from infestation. The exemption applies to sales and purchases made after June 30, 2025.