1.1 A bill for an act
1.2 relating to taxation; sales and use; expanding the exemption for purchases by
1.3 nonprofit snowmobile clubs; amending Minnesota Statutes 2024, section 297A.70,
1.4 subdivision 19.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2024, section 297A.70, subdivision 19, is amended to read:
1.7 Subd. 19.Nonprofit snowmobile clubs; machinery and equipment.(a) The following
1.8sales to an eligible nonprofit snowmobile club are exempt:
1.9 (1) sales of tangible personal property, including grooming machines, attachments, other
1.10associated accessories, and repair parts, to a nonprofit snowmobile club that is used primarily
1.11and directly for the grooming of state or grant-in-aid snowmobile trails are exempt. The
1.12exemption applies to grooming machines, attachments, other associated accessories, and
1.13repair parts.; and
1.14 (2) sales of materials and supplies used or consumed in, and equipment incorporated
1.15into, the construction, reconstruction, maintenance, or improvement of state or grant-in-aid
1.16snowmobile trails, completed by the nonprofit snowmobile club.
1.17 (b) A nonprofit snowmobile club is eligible for the exemption under this subdivision if
1.18it received, in the current year or in the previous three-year period, a state grant-in-aid
1.19maintenance and grooming grant administered by the Department of Natural Resources by
1.20applying for the grant with a local unit of government sponsor.
1.21 EFFECTIVE DATE.This section is effective for sales and purchases made after June
1.2230, 2025.
1Section 1.
REVISOR EAP/CH 25-0367102/10/25
State of Minnesota
This Document can be made available
in alternative formats upon request
HOUSE OF REPRESENTATIVES
H. F. No. 842
NINETY-FOURTH SESSION
Authored by Myers02/17/2025
The bill was read for the first time and referred to the Committee on Taxes