as introduced - 93rd Legislature (2023 - 2024) Posted on 05/10/2023 10:43am
A bill for an act
relating to taxation; sales and use; providing an exemption for certain conservation
clubs; amending Minnesota Statutes 2022, section 297A.70, by adding a
subdivision.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2022, section 297A.70, is amended by adding a subdivision
to read:
new text begin
Sales to nonprofit conservation clubs are
exempt. For purposes of this subdivision, "nonprofit conservation club" means an
organization exempt under section 501(c)(3) of the Internal Revenue Code that provides
instruction, training, and facilities for shooting handguns or rifles.
new text end
new text begin
This section is effective for sales and purchases made after June
30, 2023.
new text end