Certain lawn care services removal from the tax base

This bill removes lawn care services, including fertilizing, mowing, spraying, and garden maintenance, from Minnesota's sales tax base. It directly affects homeowners and businesses that currently pay sales tax on these services, as well as lawn care companies that provide them. The change is implemented by amending state tax statutes to exclude these specific outdoor maintenance tasks from taxable services while keeping other services like laundry, car washing, and pest control taxable. The legislation does not change how other landscaping activities, such as tree removal or construction-related planting, are taxed.