Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF2839

Introduced
3/13/23  

Caption

Nonprofit all-terrain vehicle clubs sales and use tax exemption for certain purchases establishment

Impact

If passed, SF2839 would relieve financial burdens on nonprofit organizations engaged in the upkeep of all-terrain vehicle trails. By exempting necessary purchases related to trail grooming and maintenance, the bill aims to foster better trail conditions, thereby promoting outdoor activities and tourism associated with all-terrain vehicles. Furthermore, it facilitates these organizations in maintaining the state's recreational assets, contributing to both environmental stewardship and community engagement in outdoor recreation.

Summary

SF2839 aims to provide a sales and use tax exemption for specific purchases made by nonprofit all-terrain vehicle clubs. The bill amends Minnesota Statutes to include provisions that allow these clubs to be exempt from sales tax on tangible personal property, such as grooming machines, that are primarily utilized for maintaining state all-terrain vehicle trails. This legislation is designed to support these clubs in their efforts to enhance and preserve trail infrastructure, which is vital for outdoor recreational activities within the state.

Contention

Despite its supportive intent, the bill may face scrutiny concerning the implications of tax exemptions for nonprofits. Opponents could argue that this exemption might set a precedent for similar requests from other organizations, potentially leading to losses in state tax revenue. Additionally, the criteria for eligibility based on previous state grants could generate discussions regarding accountability and transparency in grant funding processes. Balancing the needs of outdoor recreation advocacy with state fiscal responsibilities remains a central point of debate.

Companion Bills

MN HF2866

Similar To Sales and use tax provisions modified, and exemption for purchases by nonprofit all-terrain vehicle clubs provided.

Previously Filed As

MN HF2866

Sales and use tax provisions modified, and exemption for purchases by nonprofit all-terrain vehicle clubs provided.

MN HF2410

Sales and use tax provisions modified, and exemption for purchases by nonprofit snowmobile clubs expanded.

MN HF842

Sales and use tax exemption expanded for purchases by nonprofit snowmobile clubs.

MN SF1589

Exemption expansion for purchases by nonprofit snowmobile clubs

MN SF1969

Exemption expansion for purchases by nonprofit snowmobile clubs

MN SF2949

Nonprofit blood centers sales tax exemption authorization for certain sales and purchases

MN SF434

Nonprofit health clinics purchases sales and use tax exemption authorization

MN HF2949

Sales and use tax provisions modified, and exemption for sales to and purchases by nonprofit blood centers authorized.

MN HF129

Sales and use tax provisions modified, and nonprofit health care clinic purchase exemption provided.

MN SF370

Umarked police cars motor vehicle sales tax exemption establishment

Similar Bills

No similar bills found.