Lawn care services removed from the tax base.

This bill removes lawn care services from Minnesota's state sales tax, meaning residents and businesses paying for mowing, fertilizing, spraying, and related yard maintenance will no longer pay sales tax on these services. The change directly affects homeowners, property managers, and landscaping companies who currently purchase taxable lawn care services. By deleting specific language from existing tax statutes, the legislation exempts these services from the sales tax base while leaving other taxable services like laundry, pet grooming, and vehicle washing unchanged. This adjustment reduces the amount of sales tax collected on landscaping transactions without altering tax rates or other provisions in the state's tax code.