SF 5201

Introduction - 94th Legislature (2025 - 2026)

Posted on 04/21/2026 06:15 p.m.

A bill for an act
relating to taxation; sales and use; creating an exemption for nonprofit carshare
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 carshare organization. new text end

new text begin (a) Sales, except under paragraph (b), to
a nonprofit carshare organization are exempt if the items purchased are used in providing
carshare services. For purposes of this subdivision, "nonprofit carshare organization" means
a nonprofit organization whose primary purpose is to provide carshare services and that is
exempt from federal taxation under section 501(c)(3) of the Internal Revenue Code.
new text end

new text begin (b) This exemption does not apply to sales of prepared food; candy; soft drinks; alcoholic
beverages as defined in section 297A.67, subdivision 2; and taxable cannabis products as
defined in section 295.81, subdivision 1, paragraph (r).
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after June
30, 2026.
new text end