Bill > HF2751

This bill amends Minnesota's motor vehicle sales tax exemption statute to modify the language regarding vehicle purchases by charitable organizations. Specifically, the bill removes the specific description of passenger automobiles that were previously required to be "designed and used for carrying more than nine persons including the driver." The revised language now simply allows charitable organizations to purchase trucks, buses, or passenger automobiles that are intended to be used primarily for transporting tangible personal property or individuals (other than employees) to whom the organization provides services in fulfilling its charitable, religious, or educational purpose. This change appears to broaden the existing exemption by removing the previous restrictive passenger capacity requirement, potentially making it easier for charitable organizations to qualify for the sales tax exemption when purchasing motor vehicles. The bill maintains the existing list of other sales tax exemptions for motor vehicles, including purchases by government agencies, certain educational institutions, ambulance services, public libraries, towns, transit providers, and specific categories of individuals like veterans with total service-connected disabilities.

Transportation and Infrastructure

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF2751&ssn=0&y=2025