as introduced - 92nd Legislature (2021 - 2022) Posted on 02/04/2021 03:04pm
A bill for an act
relating to taxation; sales and use; providing an exemption for building materials
purchased by nonprofit snowmobile clubs; amending Minnesota Statutes 2020,
section 297A.71, by adding a subdivision.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2020, section 297A.71, is amended by adding a subdivision
to read:
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Purchases by a nonprofit snowmobile club of
materials and supplies used or consumed in, and equipment incorporated into, the
construction, reconstruction, maintenance, or improvement of state or grant-in-aid
snowmobile trails, completed by the nonprofit snowmobile club, are exempt. A nonprofit
snowmobile 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 grant administered by
the Department of Natural Resources by applying for the grant with a local unit of
government sponsor.
new text end
new text begin
This section is effective for sales and purchases made after June
30, 2021.
new text end