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MN HF3381

MN HF3381
Nonprofit sales and use tax exemption modified to provide that certain purchases of prepared food by nonprofit organizations are exempt.


summary

Introduced
02/17/2026
In Committee
02/17/2026
Crossed Over
Passed
Dead

Introduced Session

94th Legislature 2025-2026

Bill Summary

A bill for an act relating to taxation; sales and use; modifying the nonprofit exemption to provide that certain purchases of prepared food by nonprofit organizations are exempt; amending Minnesota Statutes 2024, section 297A.70, subdivision 4.

AI Summary

This bill modifies existing sales and use tax exemptions for nonprofit organizations in Minnesota, specifically addressing purchases of prepared food. Currently, prepared food is generally not exempt for nonprofits, with some exceptions like wine for religious organizations. This bill amends the law to create a new exemption, stating that sales of prepared food are exempt if purchased by a nonprofit organization that is organized and operated exclusively for charitable, religious, or educational purposes, and if that prepared food is distributed by the organization as part of its charitable, religious, or educational mission. This change is intended to support organizations that provide food to those in need and will take effect for sales and purchases made after June 30, 2026.

Committee Categories

Budget and Finance

Sponsors (3)

Last Action

Author added Rehrauer (on 02/23/2026)

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