SF 345

Introduction - 94th Legislature (2025 - 2026)

Posted on 02/10/2025 04:22 p.m.

A bill for an act
relating to taxation; sales and use; providing an exemption for sales to nonprofit
bird preservation organizations; amending Minnesota Statutes 2024, section
297A.70, by adding a subdivision.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2024, section 297A.70, is amended by adding a subdivision
to read:

new text begin Subd. 22. new text end

new text begin Nonprofit bird preservation organization. new text end

new text begin (a) Sales, except those listed in
paragraph (b), to a nonprofit bird preservation organization are exempt if the items purchased
are used in Minnesota to develop, preserve, restore, or maintain waterfowl, pheasant, or
quail habitats. As used in this subdivision, "nonprofit bird preservation organization" means
a nonprofit organization whose primary purpose is to support the life cycle of waterfowl,
pheasants, or quail through developing, preserving, restoring, or maintaining habitats in
Minnesota and that is exempt from federal income taxation under section 501(c)(3) of the
Internal Revenue Code.
new text end

new text begin (b) This exemption does not apply to the following sales:
new text end

new text begin (1) building, construction, or reconstruction materials purchased by a contractor or a
subcontractor as part of a lump-sum contract or similar type of contract with a guaranteed
maximum price covering both labor and materials for use in the construction, alteration, or
repair of a building or facility used by the qualifying bird organization;
new text end

new text begin (2) lodging as defined under section 297A.61, subdivision 3, paragraph (g), clause (2),
prepared food, candy, soft drinks, taxable cannabis products as defined under section 295.81,
subdivision 1, paragraph (r), and alcoholic beverages as defined in section 297A.67,
subdivision 2; and
new text end

new text begin (3) leasing of a motor vehicle as defined in section 297B.01, subdivision 11.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after
December 31, 2025.
new text end