Tangible personal property tax; establishes classification for electric landscaping equipment.

Added a new classification (Subdivision 49) that exempts electric-powered landscaping equipment from tangible personal property tax if it is used to maintain gardens, lawns, or shrubs in commercial, public, or private settings.

Established that the exempted equipment must be operable solely by battery power or connection to an electric outlet, ensuring only electric tools qualify for this specific classification.

Converted the document from an introduced bill draft to an enrolled final version, updating the header, title, and formatting to reflect official legislative approval.