Minnesota 2025-2026 Regular Session

Minnesota House Bill HF4331

Introduced
3/16/26  

Caption

Lawn care services removed from the tax base.

Summary

HF4331 is a legislative bill aimed at amending the taxation of certain lawn care services in Minnesota. Specifically, it seeks to remove lawn care services from the sales and use tax base, thereby exempting these services from taxation. The bill proposes amendments to Minnesota Statutes 2024, section 297A.61, and repeals existing exemptions related to lawn care services used in cemetery maintenance and land clearing contracts. The effective date for these changes is set for sales and purchases made after June 30, 2026.

Impact

The passage of HF4331 would significantly alter the taxation landscape for lawn care services in Minnesota. By removing these services from the tax base, it would provide financial relief to consumers and businesses that utilize lawn care services. This change could potentially stimulate growth in the lawn care industry by making services more affordable. Additionally, the repeal of existing exemptions for cemetery maintenance and land clearing could affect contractors and service providers in those sectors, necessitating adjustments in their pricing and service offerings.

Sentiment

The sentiment surrounding HF4331 appears to be mixed, with some stakeholders expressing support for the removal of tax burdens on lawn care services, viewing it as a positive step for consumers and the industry. However, there may also be concerns regarding the implications of repealing existing exemptions, particularly for cemetery maintenance and land clearing, which could lead to opposition from affected parties.

Contention

Notable points of contention include the potential impact on contractors who provide lawn care services for cemetery maintenance and land clearing. Stakeholders in these areas may argue that the repeal of exemptions could lead to increased costs for their services, which could be passed on to consumers. Additionally, there may be differing opinions on the overall economic impact of removing lawn care services from the tax base, with some advocating for the benefits while others caution against unintended consequences.

Companion Bills

MN SF4425

Similar To Certain lawn care services removal from the tax base

Previously Filed As

MN SF4425

Certain lawn care services removal from the tax base

MN HF4343

Advertising services tax imposed.

MN SF4787

Advertising services tax creation

MN HF5063

Various policy and technical changes made to individual and corporate franchise taxes and property taxes, obsolete JOBZ provisions removed, and miscellaneous tax provisions modified.

MN HF3332

Health care services removed from definition of providers subject to the health care provider tax.

MN SF3332

Sales and use tax exemptions elimination, gross receipts tax on various services imposition

MN SF4690

Various individual income and corporate franchise taxes and property taxes policy and technical changes provisions modifications, obsolete JOBZ provisions removal provision, and other miscellaneous tax provisions modifications

MN SF3526

Health care services removal from the definition of providers subject to the health care provider tax

MN SF902

Revenues from sales tax on various products and services allocation to the highway user tax distribution fund

MN A3005

Removes investigation and security services from imposition of sales and use tax.

Similar Bills

No similar bills found.