1.1 	A bill for an act
1.2 	relating to taxation; sales and use; providing a sales tax exemption for certain 
1.3 	purchases by nonprofit cross-country ski clubs;amending Minnesota Statutes 
1.4 	2016, section 297A.70, subdivision 19.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2016, section 297A.70, subdivision 19, is amended to read:
1.7 		Subd. 19.Nonprofit snowmobile clubs and nonprofit cross-country ski clubs; 
1.8 	machinery and equipment. Sales of tangible personal property to a qualifying nonprofit 
1.9 	snowmobile club that is used primarily and directly for the grooming of state or grant-in-aid 
1.10 	snowmobile trails or state or grant-in-aid cross-country ski trails are exempt. The exemption 
1.11 	applies to grooming machines, attachments, other associated accessories, and repair parts. 
1.12 	A qualifying nonprofit snowmobile club is eligible for the exemption under this subdivision 
1.13 	if it received, in the current year or in the previous three-year period, a state grant-in-aid 
1.14 	maintenance and grooming grant administered by the Department of Natural Resources by 
1.15 	applying for the grant with a local unit of government sponsor. For purposes of this 
1.16 	subdivision, "qualifying nonprofit club" means a nonprofit snowmobile club or a nonprofit 
1.17 	cross-country ski club.

1.18 	EFFECTIVE DATE. This section is effective for sales and purchases made after June 
1.19 	30, 2018.