SF 2456

as introduced - 90th Legislature (2017 - 2018) Posted on 02/21/2018 08:36am

A bill for an act
relating to taxation; sales and use; providing a sales tax exemption for certain
purchases by nonprofit cross-country ski clubs; amending Minnesota Statutes
2016, section 297A.70, subdivision 19.

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

Section 1.

Minnesota Statutes 2016, section 297A.70, subdivision 19, is amended to read:

Subd. 19.

Nonprofit snowmobile clubs new text begin and nonprofit cross-country ski clubs new text end ;
machinery and equipment.

Sales of tangible personal property to a new text begin qualifying new text end nonprofit
deleted text begin snowmobile deleted text end club that is used primarily and directly for the grooming of state or grant-in-aid
snowmobile trails new text begin or state or grant-in-aid cross-country ski trails new text end are exempt. The exemption
applies to grooming machines, attachments, other associated accessories, and repair parts.
A new text begin qualifying new text end nonprofit deleted text begin snowmobile deleted text end 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 For purposes of this
subdivision, "qualifying nonprofit club" means a nonprofit snowmobile club or a nonprofit
cross-country ski club.
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, 2018.
new text end