Bill > SF1969

This bill expands the sales tax exemption for nonprofit snowmobile clubs by broadening the types of purchases that can be made tax-free. Currently, the law allows tax-exempt purchases of grooming machines and related accessories for maintaining snowmobile trails. The bill now extends this exemption to include additional materials, supplies, and equipment used in the construction, reconstruction, maintenance, or improvement of state or grant-in-aid 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 or previous three years, and the grant must be applied for with a local government sponsor. This change aims to support nonprofit organizations that help maintain and improve snowmobile trails by reducing their equipment and supply purchase costs. The new provisions will take effect for sales and purchases made after June 30, 2025.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF1969&ssn=0&y=2025