Land clearing equipment tax exemption modification

This bill modifies Minnesota's sales tax exemption rules for land clearing equipment and services. It removes the tax exemption for short-term equipment (less than 12 months' useful life) used in landscaping, gardening, and lawn care services. It also clarifies that land clearing services for remodeling, improving, or expanding existing structures are no longer exempt from sales tax. These changes apply to sales and purchases after June 30, 2025.