1.1 	A bill for an act
1.2 	relating to taxes; sales and use; exempting replacement tires for certain agricultural 
1.3 	equipment from sales and use tax;amending Minnesota Statutes 2022, section 
1.4 	297A.69, subdivision 3.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2022, section 297A.69, subdivision 3, is amended to read:
1.7 		Subd. 3.Repair and replacement parts. Repair and replacement parts, except tires,
1.8 	used for maintenance or repair of farm machinery, logging equipment, and aquaculture 
1.9 	production equipment are exempt, if the part replaces a machinery part assigned a specific 
1.10 	or generic part number by the manufacturer of the machinery.

1.11 	EFFECTIVE DATE. This section is effective for sales and purchases made after June 
1.12 	30, 2023.