HF 3785

as introduced - 89th Legislature (2015 - 2016) Posted on 04/14/2016 04:52pm

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 2014,
section 297A.71, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2014, section 297A.71, is amended by adding a
subdivision to read:

new text begin Subd. 49. new text end

new text begin Nonprofit snowmobile clubs. new text end

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 EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after
June 30, 2016.
new text end