The bill proposes amendments to Minnesota Statutes regarding sales and use taxation, specifically targeting lawn care services. It amends section 297A.61, subdivision 3, by removing certain lawn care services from the taxable services list, specifically deleting references to lawn care, fertilizing, mowing, and related services. The bill also includes a provision that services performed under a construction contract for the installation of shrubbery and similar items will not be taxable. Additionally, it repeals sections 297A.67, subdivision 25, and 297A.68, subdivision 40, which provided exemptions for lawn care services used in cemetery maintenance and for tree, bush, shrub, and stump removal as part of land clearing contracts.

The effective date for these changes is set for sales and purchases made after June 30, 2026. This bill aims to alleviate the tax burden on specific lawn care services, thereby promoting affordability and accessibility for consumers in Minnesota.

Statutes affected:
Introduction: 297A.61