➢ Materials and installation must comply with the current Minnesota State Plumbing Code and the manufacturers' installation specifications for each product. Visit iMS, the department's online application and renewal system, to get started.Independent irrigation companies usually do free bids. To sign up, simply CLICK HERE to view, print, complete and return the contract to us! We offer a complete line of. You must pay sales and use tax on the cost of all materials, supplies, and equipment used to complete a construction contract. A landscape construction contract is not taxable. You must pay sales or use tax on the cost of items used to complete the contract.