This bill amends Minnesota Statutes 2024, section 297A.70, by adding a new subdivision that provides a sales tax exemption for purchases made by nonprofit bird preservation organizations. The exemption applies to sales of items used in Minnesota for the development, preservation, restoration, or maintenance of habitats for waterfowl, pheasants, or quail. To qualify as a nonprofit bird preservation organization, the entity must primarily focus on supporting the life cycle of these birds and must be exempt from federal income taxation under section 501(c)(3) of the Internal Revenue Code.

However, the bill specifies certain exclusions from this exemption. Sales of building materials purchased by contractors, lodging, prepared food, soft drinks, taxable cannabis products, alcoholic beverages, and leasing of motor vehicles are not eligible for the exemption. The provisions of this bill will take effect for sales and purchases made after December 31, 2025.

Statutes affected:
Introduction: 297A.70