1.1 	A bill for an act
1.2 	relating to taxation; sales and use; providing an exemption for building materials 
1.3 	purchased by nonprofit snowmobile clubs;amending Minnesota Statutes 2020, 
1.4 	section 297A.71, by adding a subdivision.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2020, section 297A.71, is amended by adding a subdivision 
1.7 	to read:
1.8 		Subd. 53.Nonprofit snowmobile clubs. Purchases by a nonprofit snowmobile club of 
1.9 	materials and supplies used or consumed in, and equipment incorporated into, the 
1.10 	construction, reconstruction, maintenance, or improvement of state or grant-in-aid 
1.11 	snowmobile trails, completed by the nonprofit snowmobile club, are exempt. A nonprofit 
1.12 	snowmobile club is eligible for the exemption under this subdivision if it received, in the 
1.13 	current year or in the previous three-year period, a state grant-in-aid grant administered by 
1.14 	the Department of Natural Resources by applying for the grant with a local unit of 
1.15 	government sponsor.

1.16 	EFFECTIVE DATE. This section is effective for sales and purchases made after June 
1.17 	30, 2021.