Bill Text: MN SF2838 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Sales tax exemption for agricultural drainage tiles
Sponsorship: Slight Partisan Bill (Republican 3-1)
Status: (Introduced - Dead) 2014-03-20 - Referred to Taxes [SF2838 Detail]
Download: Minnesota-2013-SF2838-Introduced.html
1.2relating to taxation; sales and use; exempting agricultural drain tiles from
1.3sales tax;amending Minnesota Statutes 2012, section 297A.69, by adding a
1.4subdivision.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 297A.69, is amended by adding a
1.7subdivision to read:
1.8 Subd. 8. Drainage tiles. Drainage tiles used for an agricultural drainage system are
1.9exempt whether purchased by the owner of the agricultural property or a person contracted
1.10to install a drainage system on agricultural property. For purposes of this subdivision,
1.11"agricultural drainage system" means a system installed to improve the productivity of
1.12agricultural land. It does not include a public drainage project or system regulated under
1.13chapter 103E. For purposes of this subdivision, "agricultural property" means property
1.14that is classified as class 2a agricultural land under section 273.13, subdivision 23.
1.15EFFECTIVE DATE.This section is effective for sales and purchases made after
1.16June 30, 2014.
1.3sales tax;amending Minnesota Statutes 2012, section 297A.69, by adding a
1.4subdivision.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 297A.69, is amended by adding a
1.7subdivision to read:
1.8 Subd. 8. Drainage tiles. Drainage tiles used for an agricultural drainage system are
1.9exempt whether purchased by the owner of the agricultural property or a person contracted
1.10to install a drainage system on agricultural property. For purposes of this subdivision,
1.11"agricultural drainage system" means a system installed to improve the productivity of
1.12agricultural land. It does not include a public drainage project or system regulated under
1.13chapter 103E. For purposes of this subdivision, "agricultural property" means property
1.14that is classified as class 2a agricultural land under section 273.13, subdivision 23.
1.15EFFECTIVE DATE.This section is effective for sales and purchases made after
1.16June 30, 2014.
