Bill > HF842

This bill expands the sales and use tax exemption for nonprofit snowmobile clubs, broadening the existing tax relief to cover more types of purchases. Specifically, the bill now exempts sales of tangible personal property to eligible nonprofit snowmobile clubs, including grooming machines, accessories, repair parts, and materials used in constructing or maintaining snowmobile trails. To qualify for the exemption, a nonprofit snowmobile club must have received a state grant-in-aid maintenance and grooming grant from the Department of Natural Resources within the current year or the previous three years, and the grant must have been applied for with a local government sponsor. This means that snowmobile clubs actively involved in trail maintenance and supported by local government can purchase equipment and supplies without paying sales tax. The new provisions will take effect for sales and purchases made after June 30, 2025, giving clubs time to prepare for the expanded tax exemption.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF0842&ssn=0&y=2025