Sales and use tax exemption for land clearing equipment modified.

HF 952 modifies Minnesota's sales and use tax law to expand exemptions for land clearing services and equipment. It adds land clearing equipment (like machinery for removing trees, bushes, and stumps) to the list of exempt items used in taxable services, and creates a new exemption for land clearing contracts sold to contractors or subcontractors. The bill specifically excludes equipment with a useful life over 12 months and does not apply to standard landscaping, gardening, or lawn care services. These changes take effect for sales after June 30, 2025.