Minnesota Session Laws - 1991, Regular Session

  

                         Laws of Minnesota 1991 

                         CHAPTER 40-S.F.No. 339 
           An act relating to taxation; providing that certain 
          nonprofit organizations that provide athletic programs 
          qualify for a sales tax exemption on their purchases.  
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
     Section 1.  [TEMPORARY SALES TAX EXEMPTION FOR NONPROFIT 
ATHLETIC ORGANIZATION.] 
    The gross receipts from the sale of tangible personal 
property and the storage, use, or other consumption of such 
property, and the gross receipts from the sale of meals and 
lodging, to a nonprofit educational organization that conducts 
athletic programs for children and adults who are persons with 
mental retardation or related conditions, are exempt from the 
taxes imposed under Minnesota Statutes, sections 297A.01 to 
297A.44.  Sales exempted by this section include sales pursuant 
to section 297A.01, subdivision 3, paragraphs (d) and (f).  The 
exemption applies only to property, meals, and lodging purchased 
for use in the performance of the educational function of the 
organization.  To qualify under this section, an organization 
must meet the organizational and operational tests that apply to 
nonprofit organizations under Minnesota Statutes, section 
297A.25, subdivision 16.  
    Sec. 2.  [EFFECTIVE DATE.] 
    Section 1 is effective for sales occurring after May 5, 
1989, and before August 15, 1991. 
    Presented to the governor April 29, 1991 
    Signed by the governor May 1, 1991, 11:47 a.m.