MACHINES

Agricultural machines, see AGRICULTURAL MACHINERY AND EQUIPMENT

Breath test devices, see BREATH TEST DEVICES

Business machines, see Office machines under this topic

Commercial units

Machines defined as, Minn. Statutes 2006 336.2-105, 2006 336.2A-103

Construction machinery and equipment

Trailers, dealers, Minn. Statutes 2006 168.27

Decompression chambers

Destruction of animals with, Minn. Statutes 2006 343.37

Ditch digging apparatus

Defined as special mobile equipment, Minn. Statutes 2006 168A.01

Drilling equipment, see under WELLS

Heavy equipment, see HEAVY EQUIPMENT

Income and franchise taxes, Minn. Statutes 2006 290.191

Industrial process equipment, Minn. Statutes 2006 297A.68, 2006 337.01

Industrial production, equipment used for

Sales and use taxes, exemptions, Minn. Statutes 2006 297A.68

Mechanics and material suppliers liens, Minn. Statutes 2006 514.18

Mining, see Machinery and equipment under MINING

Motors, see MOTORS

Office machines

Attachment, exemption, Minn. Statutes 2006 550.37, 2006 570.025, 2006 570.026

Garnishment, exemption, Minn. Statutes 2006 550.37, 2006 571.72, 2006 571.912, 2006 571.931, 2006 571.932

Sale (execution sales), exemption, Minn. Statutes 2006 550.37

Peat mining, see Mining under PEAT

Quarries, machinery and equipment

Sales and use taxes, Minn. Statutes 2006 297A.68

Real property, property taxes, exclusion, Minn. Statutes 2006 272.03

Sales and use taxes, Minn. Statutes 2006 297A.62, 2006 297A.75

Saws, defined as special mobile equipment, Minn. Statutes 2006 168A.01

Sites, machines defined as, Minn. Statutes 2006 18C.005

Snow blowers, Minn. Statutes 2006 297A.61

Suppliers and manufacturers, improvement to real property, statutes of limitations, Minn. Statutes 2006 541.051

Transportation

Drawbars or other towing connections, length, Minn. Statutes 2006 169.82

Used equipment, wire and cable sales, Minn. Statutes 2006 325E.21

Valuation of property

Income and franchise taxes, Minn. Statutes 2006 290.191

Vending machines, see VENDING MACHINES

Voting machines, see VOTING MACHINES AND SYSTEMS

Wire and cable sales, record keeping

Secondhand machinery, exemption, Minn. Statutes 2006 325E.21