SF345

SF345 (Legislative Session 94 (2025-2026))

Nonprofit bird preservation organizations sales and use tax exemption authorization

Related bill: HF1687

AI Generated Summary

This bill proposes that nonprofit organizations dedicated to the preservation of birds, specifically waterfowl, pheasants, and quail, in Minnesota, will not have to pay sales tax on certain items they purchase. The items must be used directly in their activities for developing, preserving, restoring, or maintaining suitable habitats for these birds. The organization must be recognized as a nonprofit under federal tax law to qualify for this exemption.

However, the exemption does not apply to some specific purchases: 1. Building materials bought by contractors for construction projects for these organizations. 2. Expenses for lodging, prepared foods, soft drinks, alcoholic beverages, and certain cannabis products. 3. Leasing of motor vehicles.

This bill aims to support bird conservation efforts by reducing the costs associated with their habitat projects.

Bill text versions

Introduction PDF file

Actions

Date	Chamber	Where	Type	Name	Committee Name
January 20, 2025	Senate	Floor	Action	Introduction and first reading
January 20, 2025	Senate	Floor	Action	Referred to	Taxes
January 29, 2025	Senate	Floor	Action	Author added

Citations

[
  {
    "analysis": {
      "added": [
        "A new subdivision providing tax exemptions for purchases used in habitat development and maintenance."
      ],
      "removed": [],
      "summary": "This bill provides a sales and use tax exemption for sales to nonprofit bird preservation organizations.",
      "modified": []
    },
    "citation": "297A.70"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This section is referenced regarding the definition of lodging for tax exemption applicability.",
      "modified": []
    },
    "citation": "297A.61"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This section is referenced in relation to defining alcoholic beverages for tax exemption purposes.",
      "modified": []
    },
    "citation": "297A.67"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This section is referred to in defining motor vehicle leasing for the tax exemption clause.",
      "modified": []
    },
    "citation": "297B.01"
  }
]