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