The bill amends Minnesota Statutes 2024, section 297A.71, subdivision 13, to modify the exemption for agriculture processing facility materials. It introduces a new definition of "agriculture processing facility," which includes land, buildings, structures, fixtures, and improvements primarily used for processing or producing marketable products from agricultural crops, while explicitly excluding livestock products (except for milk and poultry). The bill specifies that the total capital investment in the processing facility must exceed $100,000,000 to qualify for the exemption.

Additionally, the bill clarifies that the exemption applies to sales and purchases made after June 30, 2025, and outlines that the provisions of section 297A.62, subdivision 1, will apply and be refunded as per section 297A.75. The previous definition of an agriculture processing facility as stated in section 469.1811 has been removed from the statute.

Statutes affected:
Introduction: 297A.71