1.1 	A bill for an act
1.2 	relating to taxation; sales and use; providing an exemption for building materials 
1.3 	purchased by nonprofit snowmobile clubs;amending Minnesota Statutes 2018, 
1.4 	section 297A.71, by adding a subdivision.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2018, section 297A.71, is amended by adding a subdivision 
1.7 	to read:
1.8 		Subd. 51.Nonprofit snowmobile clubs. Building materials and supplies used by a 
1.9 	nonprofit snowmobile club to construct, reconstruct, or maintain or improve state or 
1.10 	grant-in-aid snowmobile trails are exempt. A nonprofit snowmobile club is eligible for the 
1.11 	exemption under this subdivision if it received, in the current year or in the previous 
1.12 	three-year period, a state grant-in-aid grant administered by the Department of Natural 
1.13 	Resources by applying for the grant with a local unit of government sponsor.

1.14 	EFFECTIVE DATE. This section is effective for sales and purchases made after June 
1.15 	30, 2019.