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SF 2839

as introduced - 93rd Legislature (2023 - 2024) Posted on 03/14/2023 08:05am

KEY: stricken = removed, old language.
underscored = added, new language.

Current Version - as introduced

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A bill for an act
relating to taxation; sales and use; providing an exemption for certain purchases
by nonprofit all-terrain vehicle clubs; amending Minnesota Statutes 2022, section
297A.70, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2022, section 297A.70, is amended by adding a subdivision
to read:


new text begin Subd. 22. new text end

new text begin Nonprofit all-terrain vehicle clubs; machinery, equipment, parts, and
supplies.
new text end

new text begin (a) The following sales to an eligible nonprofit all-terrain vehicle club are exempt:
new text end

new text begin (1) sales of tangible personal property, including grooming machines, attachments, other
associated accessories, and repair parts, that is used primarily and directly for the grooming
of state or grant-in-aid all-terrain vehicle trails; 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
all-terrain vehicle trails, completed by the all-terrain vehicle club.
new text end

new text begin (b) A nonprofit all-terrain vehicle 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 end

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