as introduced - 91st Legislature (2019 - 2020) Posted on 02/28/2019 11:57pm
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 2018,
section 297A.71, by adding a subdivision.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2018, section 297A.71, is amended by adding a subdivision
to read:
new text begin
Building materials and supplies used by a
nonprofit snowmobile club to construct, reconstruct, or maintain or improve state or
grant-in-aid snowmobile trails 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, 2019.
new text end