| 1 | 1 | | 1.1 A bill for an act |
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| 2 | 2 | | 1.2 relating to taxation; sales and use; providing an exemption for sales to nonprofit |
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| 3 | 3 | | 1.3 bird preservation organizations; amending Minnesota Statutes 2024, section |
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| 4 | 4 | | 1.4 297A.70, by adding a subdivision. |
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| 5 | 5 | | 1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: |
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| 6 | 6 | | 1.6 Section 1. Minnesota Statutes 2024, section 297A.70, is amended by adding a subdivision |
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| 7 | 7 | | 1.7to read: |
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| 8 | 8 | | 1.8 Subd. 22.Nonprofit bird preservation organization.(a) Sales, except those listed in |
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| 9 | 9 | | 1.9paragraph (b), to a nonprofit bird preservation organization are exempt if the items purchased |
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| 10 | 10 | | 1.10are used in Minnesota to develop, preserve, restore, or maintain waterfowl, pheasant, or |
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| 11 | 11 | | 1.11quail habitats. As used in this subdivision, "nonprofit bird preservation organization" means |
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| 12 | 12 | | 1.12a nonprofit organization whose primary purpose is to support the life cycle of waterfowl, |
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| 13 | 13 | | 1.13pheasants, or quail through developing, preserving, restoring, or maintaining habitats in |
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| 14 | 14 | | 1.14Minnesota and that is exempt from federal income taxation under section 501(c)(3) of the |
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| 15 | 15 | | 1.15Internal Revenue Code. |
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| 16 | 16 | | 1.16 (b) This exemption does not apply to the following sales: |
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| 17 | 17 | | 1.17 (1) building, construction, or reconstruction materials purchased by a contractor or a |
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| 18 | 18 | | 1.18subcontractor as part of a lump-sum contract or similar type of contract with a guaranteed |
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| 19 | 19 | | 1.19maximum price covering both labor and materials for use in the construction, alteration, or |
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| 20 | 20 | | 1.20repair of a building or facility used by the qualifying bird organization; |
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| 21 | 21 | | 1.21 (2) lodging as defined under section 297A.61, subdivision 3, paragraph (g), clause (2), |
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| 22 | 22 | | 1.22prepared food, candy, soft drinks, taxable cannabis products as defined under section 295.81, |
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| 23 | 23 | | 1Section 1. |
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| 24 | 24 | | REVISOR EAP/AD 25-0125312/23/24 |
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| 25 | 25 | | State of Minnesota |
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| 26 | 26 | | This Document can be made available |
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| 27 | 27 | | in alternative formats upon request |
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| 28 | 28 | | HOUSE OF REPRESENTATIVES |
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| 29 | 29 | | H. F. No. 1687 |
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| 30 | 30 | | NINETY-FOURTH SESSION 2.1subdivision 1, paragraph (r), and alcoholic beverages as defined in section 297A.67, |
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| 31 | 31 | | 2.2subdivision 2; and |
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| 32 | 32 | | 2.3 (3) leasing of a motor vehicle as defined in section 297B.01, subdivision 11. |
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| 33 | 33 | | 2.4 EFFECTIVE DATE.This section is effective for sales and purchases made after |
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| 34 | 34 | | 2.5December 31, 2025. |
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| 35 | 35 | | 2Section 1. |
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| 36 | 36 | | REVISOR EAP/AD 25-0125312/23/24 |
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