Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF2949

Introduced
3/16/23  

Caption

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

Impact

The introduction of SF2949 is significant in alleviating the tax obligations of nonprofit blood centers, thereby enabling them to allocate more resources towards operations and donor outreach. This move could potentially enhance blood donation efforts and help these organizations remain financially sustainable, especially during periods of increased demand. By exempting sales and purchases related to their operations, the bill seeks to encourage the growth of these nonprofits, which ultimately supports public health initiatives aimed at ensuring an adequate blood supply in medical emergencies and routine needs.

Summary

SF2949 is a legislative bill that aims to provide a sales tax exemption for certain non-profit blood centers in Minnesota. The bill specifically modifies Minnesota Statutes 2022, section 297A.70, subdivision 7, to clarify what sales are exempt when made to, or purchases made by, blood centers. These blood centers are primarily defined as entities organized for charitable purposes under section 501(c)(3) of the Internal Revenue Code and are responsible for blood collection and transfusion services. This legislative measure recognizes the vital role these centers play in the healthcare system by easing their financial burdens through tax relief.

Contention

While the bill appears to have general support, there may be points of contention regarding the fiscal implications of the tax exemption. Critics may argue that the exemption could reduce state tax revenues, impacting funding for other crucial services. Additionally, there might be debates on whether similar tax exemptions should extend to other medical or nonprofit organizations, creating a broader discussion on equity in taxation across the nonprofit sector.

Notable_points

Notably, the bill specifies exemptions applicable only to purchases made directly by blood centers and does not extend to medical facilities that do not qualify as blood centers. Furthermore, the effective date for the exemptions is set for June 30, 2023, indicating a swift implementation intended to provide immediate financial relief.

Companion Bills

MN HF2949

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

Previously Filed As

MN HF2949

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

MN SF434

Nonprofit health clinics purchases sales and use tax exemption authorization

MN HF5401

Sales and use tax exemption provided for certain nonprofit outpatient rehabilitation clinics.

MN SF5421

Certain nonprofit outpatient rehabilitation clinics sales and use tax exemption provision

MN SF455

Nonprofit outpatient rehabilitation clinics sales and use tax exemption establishment

MN HF129

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

MN AB2835

Sales and use taxes: exemptions: nonprofit blood centers.

MN HF1248

Sales and use tax exemption provisions modified for construction materials purchased by certain contractors.

MN SB26

Providing a sales tax exemption for certain purchases by bowling centers.

MN SF345

Nonprofit bird preservation organizations sales and use tax exemption authorization

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