Section 18H.06 Exempt Nursery Sales
18H.06 EXEMPT NURSERY SALES.
Subdivision 1.Not-for-profit sales.
An organization or individual may offer for sale certified nursery stock and be exempt from the requirement to obtain a nursery stock dealer certificate if sales are conducted by a nonprofit charitable, educational, or religious organization that:
(1) conducts sales or distributions of certified nursery stock on ten or fewer days in a calendar year; and
(2) uses the proceeds from its certified nursery stock sales or distribution for charitable, educational, or religious purposes.
Subd. 2.Occasional sales.
(a) An individual may offer nursery stock for sale and be exempt from the requirement to obtain a nursery stock dealer certificate if:
(1) the gross sales of all nursery stock in a calendar year do not exceed $2,000;
(2) all nursery stock sold or distributed by the individual is intended for planting in Minnesota;
(3) all nursery stock purchased or procured for resale or distribution was grown in Minnesota and has been certified by the commissioner; and
(4) conducts sales or distributions of nursery stock on ten or fewer days in a calendar year.
(b) The commissioner may prescribe the conditions of the exempt nursery sales under this subdivision and may conduct routine inspections of the nursery stock offered for sale.
History:
2003 c 128 art 5 s 5; 1Sp2005 c 1 art 1 s 48