Minnesota legislation · 94th Legislature 2025-2026
Minnesota HF4331: Lawn care services removed from the tax base.
Status: In committee, March 16, 2026
What the bill says
A bill for an act relating to taxation; sales and use; removing certain lawn care services from the tax base; amending Minnesota Statutes 2024, section 297A.61, subdivision 3; repealing Minnesota Statutes 2024, sections 297A.67, subdivision 25; 297A.68, subdivision 40.
From the introduced text, March 13, 2026:
A bill for an act relating to taxation; sales and use; removing certain lawn care services from the tax base; amending Minnesota Statutes 2024, section 297A.61, subdivision 3; repealing Minnesota Statutes 2024, sections 297A.67, subdivision 25; 297A.68, subdivision 40. Section 1. Minnesota Statutes 2024, section 297A.61, subdivision 3, is amended to read: Subd. 3. Sale and purchase. (a) "Sale" and "purchase" include, but are not limited to, each of the transactions listed in this subdivision. In applying the provisions of this chapter, the terms "tangible personal property" and "retail sale" include the taxable services listed in paragraph (g), clause (6), items (i) to deleted text begin (vi) and (viii)deleted text end new text begin [ADDED: (v) and (vii)] new text end , and the provision of these taxable services, unless specifically provided otherwise. Services performed by an employee for an employer are not taxable. Services performed by a partnership or association for another partnership or association are not taxable if one of the entities owns or controls more than 80 percent of the voting power of the equity interest in the other entity. Services performed between members of an affiliated group of corporations are not taxable. For purposes of the preceding sentence, "affiliated group of corporations" means those entities that would be classified as members of an affiliated group as …
Sponsors
- Nathan Nelson (R) · primary sponsor
- Jeff Dotseth (R)
Latest actions
- : Introduction and first reading, referred to Taxes
Common questions
- What is HF4331?
- HF4331 is a bill in the Minnesota Legislature (94th Legislature 2025-2026): Lawn care services removed from the tax base.
- What does HF4331 do?
- In its own words: A bill for an act relating to taxation; sales and use; removing certain lawn care services from the tax base; amending Minnesota Statutes 2024, section 297A.61, subdivision 3; repealing Minnesota Statutes 2024, sections 297A.67, subdivision 25; 297A.68, subdivision 40.
- What is the status of HF4331?
- In committee as of March 16, 2026. Latest action: Introduction and first reading, referred to Taxes (March 16, 2026).
- Who sponsored HF4331?
- Nathan Nelson (R), with 1 co-sponsor.
- Where is the official record for HF4331?
- On the Minnesota Legislature website: https://www.revisor.mn.gov/bills/bill.php?f=HF4331&y=2025&ssn=0&b=house
Source: official Minnesota record. Tracked by Delilah, AI for legislation across all 50 states and Congress.