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SF1969 (Legislative Session 94 (2025-2026))

Exemption expansion for purchases by nonprofit snowmobile clubs

Related bill: HF842

AI Generated Summary

This bill, S.F. No. 1969, proposes an amendment to Minnesota Statutes 2024, section 297A.70, subdivision 19, to expand the sales and use tax exemption for purchases made by nonprofit snowmobile clubs.

Key Provisions:

  1. Expanded Tax Exemptions:

    • Exempts sales of tangible personal property such as grooming machines, attachments, accessories, and repair parts if used primarily for grooming state or grant-in-aid snowmobile trails.
    • Exempts sales of materials, supplies, and equipment used for constructing, reconstructing, maintaining, or improving state or grant-in-aid snowmobile trails undertaken by nonprofit snowmobile clubs.

  2. Eligibility Criteria:

    • A nonprofit snowmobile club qualifies for the tax exemptions if it has received a state grant-in-aid maintenance and grooming grant from the Minnesota Department of Natural Resources (DNR) in the current year or within the previous three years.
    • The club must have applied for the grant with a local government sponsor.

Purpose of the Bill:

This amendment aims to reduce the financial burden on nonprofit snowmobile clubs by exempting specific equipment and materials from sales tax, thereby supporting the maintenance and grooming of public snowmobile trails in Minnesota.

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
February 26, 2025SenateFloorActionIntroduction and first reading
February 26, 2025SenateFloorActionReferred toTaxes

Citations

 
[
  {
    "analysis": {
      "added": [
        "Includes machinery and equipment purchases for nonprofit snowmobile clubs in the exemption."
      ],
      "removed": [],
      "summary": "This bill expands the sales and use tax exemption for purchases by nonprofit snowmobile clubs under section 297A.70, subdivision 19.",
      "modified": [
        "Changes eligibility criteria to include clubs that received a grant in the current or past three years."
      ]
    },
    "citation": "297A.70"
  }
]

Sponsors