as introduced - 93rd Legislature (2023 - 2024) Posted on 03/14/2023 08:05am
A bill for an act
relating to taxation; sales and use; providing an exemption for certain purchases
by nonprofit all-terrain vehicle clubs; amending Minnesota Statutes 2022, section
297A.70, by adding a subdivision.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2022, section 297A.70, is amended by adding a subdivision
to read:
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(a) The following sales to an eligible nonprofit all-terrain vehicle club are exempt:
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(1) sales of tangible personal property, including grooming machines, attachments, other
associated accessories, and repair parts, that is used primarily and directly for the grooming
of state or grant-in-aid all-terrain vehicle trails; and
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(2) sales of materials and supplies used or consumed in, and equipment incorporated
into, the construction, reconstruction, maintenance, or improvement of state or grant-in-aid
all-terrain vehicle trails, completed by the all-terrain vehicle club.
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(b) A nonprofit all-terrain vehicle club is eligible for the exemption under this subdivision
if it received, in the current year or in the previous three-year period, a state grant-in-aid
maintenance and grooming grant administered by the Department of Natural Resources by
applying for the grant with a local unit of government sponsor.
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This section is effective for sales and purchases made after June
30, 2023.
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