Minnesota 2025-2026 Regular Session

Minnesota House Bill HF740 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	1.1 A bill for an act
2	2	1.2 relating to taxation; sales and use; providing exemptions for nonprofit animal
3	3	1.3 shelters; amending Minnesota Statutes 2024, section 297A.70, by adding a
4	4	1.4 subdivision.
5	5	1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
6	6	1.6 Section 1. Minnesota Statutes 2024, section 297A.70, is amended by adding a subdivision
7	7	1.7to read:
8	8	1.8 Subd. 22.Animal shelters.(a) For purposes of this subdivision, the term "animal shelter"
9	9	1.9means a nonprofit organization engaged in the business of rescuing, sheltering, and finding
10	10	1.10homes for unwanted animals.
11	11	1.11 (b) Purchases made by an animal shelter are exempt if the purchases are used directly
12	12	1.12in the activities of rescuing, sheltering, and finding homes for unwanted animals. The
13	13	1.13exemption under this paragraph does not apply to the following purchases:
14	14	1.14 (1) building, construction, or reconstruction materials purchased by a contractor or a
15	15	1.15subcontractor as a part of a lump-sum contract or similar type of contract with a guaranteed
16	16	1.16maximum price covering both labor and materials for use in the construction, alteration, or
17	17	1.17repair of a building or facility;
18	18	1.18 (2) construction materials purchased by an animal shelter or their contractors to be used
19	19	1.19in constructing buildings or facilities that will not be used principally by the tax-exempt
20	20	1.20entities;
21	21	1Section 1.
22	22	REVISOR EAP/LJ 25-0339502/06/25
23	23	State of Minnesota
24	24	This Document can be made available
25	25	in alternative formats upon request
26	26	HOUSE OF REPRESENTATIVES
27	27	H. F. No. 740
28	28	NINETY-FOURTH SESSION
29	29	Authored by Olson, Skraba and McDonald02/13/2025
30	30	The bill was read for the first time and referred to the Committee on Taxes 2.1 (3) lodging as defined under section 297A.61, subdivision 3, paragraph (g), clause (2),
31	31	2.2and prepared food, candy, soft drinks, and alcoholic beverages as defined in section 297A.67,
32	32	2.3subdivision 2; and
33	33	2.4 (4) leasing of a motor vehicle as defined in section 297B.01, subdivision 11.
34	34	2.5 (c) The sale or adoption of unwanted animals by an animal shelter and the sale of
35	35	2.6associated animal supplies and equipment by an animal shelter are exempt.
36	36	2.7 (d) Sales made by and events run by an animal shelter for fundraising purposes are
37	37	2.8exempt. Exempt sales include the sale of prepared food, candy, and soft drinks at a
38	38	2.9fundraising event. The exemption under this paragraph is subject to the following limits:
39	39	2.10 (1) gross receipts from all fundraising sales are taxable if the total fundraising by the
40	40	2.11animal shelter exceeds 24 days per year;
41	41	2.12 (2) it does not apply to fundraising events conducted on premises leased for more than
42	42	2.13five days but less than 30 days; and
43	43	2.14 (3) it does not apply to admission charges for events involving bingo or other gambling
44	44	2.15activities or to charges for use of amusement devices involving bingo or other gambling
45	45	2.16activities.
46	46	2.17 EFFECTIVE DATE.This section is effective for sales and purchases made after June
47	47	2.1830, 2025.
48	48	2Section 1.
49	49	REVISOR EAP/LJ 25-0339502/06/25