Removes certain lawn care services from the sales tax base in Minnesota.

This bill amends Minnesota Statutes to remove certain lawn care services from the sales tax base. Specifically, it modifies the definition of "sale and purchase" to exclude lawn care and related services, such as fertilizing, mowing, and tree trimming for public utility lines. This change takes effect for sales and purchases made after June 30, 2026. Additionally, the bill repeals sections of the Minnesota Statutes that previously included these services under taxable items.

Removes certain lawn care services from the sales tax base in Minnesota.

This bill amends Minnesota Statutes to remove certain lawn care services from the sales tax base. Specifically, it modifies the definition of "sale and purchase" to exclude lawn care and related services, such as fertilizing, mowing, and tree trimming for public utility lines. This change takes effect for sales and purchases made after June 30, 2026. Additionally, the bill repeals sections of the Minnesota Statutes that previously included these services under taxable items.