This legislative bill in Minnesota is proposing to modify existing tax exemptions specifically related to equipment and materials used in providing certain taxable services. The amendments focus on: 1. Clarifying that materials such as chemicals, lubricants, seeds, trees, fertilizers, herbicides, and others used in these services are exempt from sales tax if they are intended to be sold ultimately at retail. 2. Excluding from exemption any accessory tools, equipment, and other items used in landscaping, gardening, or lawn care services if they are detachable, have a useful life of less than 12 months, and are used to provide these services.

Essentially, this bill aims to define more clearly what qualifies for tax exemptions when used in specific services and excludes certain items used in landscaping and similar services from these exemptions.