SF 1589

as introduced - 93rd Legislature (2023 - 2024) Posted on 02/14/2023 08:49am

A bill for an act
relating to taxation; sales and use; expanding the exemption for purchases by
nonprofit snowmobile clubs; amending Minnesota Statutes 2022, section 297A.70,
subdivision 19.

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

Section 1.

Minnesota Statutes 2022, section 297A.70, subdivision 19, is amended to read:

Subd. 19.

Nonprofit snowmobile clubs; machinery and equipment.

new text begin (a) new text end new text begin The following
sales to an eligible nonprofit snowmobile club are exempt:
new text end

new text begin (1) new text end sales of tangible personal property new text begin , including grooming machines, attachments, other
associated accessories, and repair parts, new text end deleted text begin to a nonprofit snowmobile club deleted text end that is used primarily
and directly for the grooming of state or grant-in-aid snowmobile trails deleted text begin are exempt. The
exemption applies to grooming machines, attachments, other associated accessories, and
repair parts. deleted text end new text begin ; and
new text end

new text begin (2) sales of materials and supplies used or consumed in, and equipment incorporated
into, the construction, reconstruction, maintenance, or improvement of state or grant-in-aid
snowmobile trails, completed by the nonprofit snowmobile club.
new text end

new text begin (b) new text end 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
maintenance and grooming grant administered by the Department of Natural Resources by
applying for the grant with a local unit of government sponsor.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after June
30, 2023.
new text end