Bill > HF740

This bill provides a sales and use tax exemption for nonprofit animal shelters, defining an animal shelter as a nonprofit organization that rescues, shelters, and finds homes for unwanted animals. The bill outlines specific tax exemptions for purchases directly used in animal rescue and shelter activities, while excluding certain types of purchases from the exemption, such as construction materials for buildings not primarily used by the shelter, lodging, prepared food, alcoholic beverages, and motor vehicle leasing. The bill also exempts sales of animals, animal supplies, and equipment from taxation. Additionally, the bill allows for fundraising sales and events by animal shelters to be tax-exempt, with limitations: the exemption applies only to fundraising activities for up to 24 days per year, does not cover events on leased premises for more than five but less than 30 days, and excludes events involving gambling activities. The tax exemptions will become effective for sales and purchases made after June 30, 2025, providing nonprofit animal shelters with financial relief and potentially supporting their mission of animal rescue and rehoming.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF0740&ssn=0&y=2025