Bill > SF345

This bill creates a new sales and use tax exemption specifically for nonprofit bird preservation organizations in Minnesota. Under this legislation, qualifying organizations that are federally tax-exempt under section 501(c)(3) and primarily focused on supporting waterfowl, pheasant, or quail habitats in Minnesota will be exempt from paying sales tax when purchasing items used to develop, preserve, restore, or maintain these bird habitats. However, the exemption does not apply to certain types of purchases, including construction materials purchased by contractors, lodging, prepared food, soft drinks, cannabis products, alcoholic beverages, and motor vehicle leases. The tax exemption will become effective for sales and purchases made after December 31, 2025, giving organizations and tax authorities time to prepare for the new rule. By providing this tax break, the bill aims to support nonprofit organizations engaged in bird habitat conservation efforts within the state.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF0345&ssn=0&y=2025