Signed by the governor on March 21, 2014, H.F. 1777 repeals several business-to-business Minnesota sales and use tax provisions. For purchases after March 31, 2014, the repair and maintenance of (1) commercial and industrial machinery and equipment, including farm equipment and (2) electronic and precision equipment are exempt from sales and use tax. In addition, the tax on business storage and warehousing services, set to go into effect on April 1, 2014, has been repealed. Effective for purchases made after March 31, 2014, purchases of certain equipment for telecommunication services are exempt. Additionally, the up-front capital equipment exemption has been delayed until July 1, 2015.