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Last Updated: 10/23/2017

Legal References and Other Resources

Minnesota Statutes

297A.61, Definitions

  • subd. 12, Farm machinery.
  • subd. 13, Aquaculture production equipment.
  • subd. 36, Agricultural production.

297A.69, Agricultural Exemptions

Minnesota Rules

8130.1200, subp. 1(B), Sales of building material, supplies, or equipment

8130.5500, Agricultural and industrial production

8130.8700, Veterinarians

8130.8900, Florists and Nurseries

Revenue Notices

07-01, Utilities – Agricultural Production Animals

08-01, Agricultural Production - Grain Drying

08-05, Correction to 08-01 (Added effective date of on or after Feb. 4, 2008)

99-14, Farm Machinery

Fact Sheets

103, Capital Equipment

106, Farm Machinery

112, Building and Cleaning Maintenance

114, Detective and Security Services

116, Petroleum Products

120, Laundry and Dry Cleaning Services

121A, Lawn and Garden Maintenance, Tree and Shrub Service

121B, Landscaping and Construction Contracts

121C, Nursery and Greenhouse Production

122, Pet and Pet Grooming, Boarding, and Care Services

123, Admissions and Amusement Devices

126, Meat Processors

128, Contractors

129, Utilities Used in Production

134, Computer Software

144, Veterinary Practice

145, Industrial Production

146, Use Tax for Businesses

164, Local Sales and Use Taxes

Industry Guides

Motor Vehicle Industry Guide

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