Sales and use tax exemption for grain bins and related construction materials and supplies and tractor tires provided.

HF 978 exempts grain bins and tractor tires from Minnesota's sales and use tax, directly benefiting farmers and agricultural businesses that purchase these items. The bill adds "grain bins" (defined as fixed structures storing grain to prevent spoilage) and "tractor tires" to the list of tax-exempt farm equipment under Minnesota law. This change modifies existing tax statutes to remove these items from taxable purchases, effective after June 30, 2025. The policy provides a concrete tax relief for agricultural operations purchasing these specific storage and equipment items.