Minnesota Statutes Agriculture (Ch. 17-42) § 18H.06. Exempt nursery sales

(1) the gross sales of all nursery stock in a calendar year do not exceed $1,000;

(2) all nursery stock sold or distributed by the individual is intended for planting in Minnesota;

(3) all nursery stock sold or distributed was grown by the individual in Minnesota; and

(4) the individual conducts sales or distributions of nursery stock on ten or fewer days in a calendar year.