This bill amends Minnesota Statutes 2024, section 297A.70, by adding a new subdivision that provides a sales tax exemption for certain nonprofit conservation clubs. Specifically, the bill defines a "nonprofit conservation club" as an organization that is exempt under section 501(c)(3) of the Internal Revenue Code and offers instruction, training, and facilities for shooting handguns or rifles.

The exemption will apply to sales made to these nonprofit conservation clubs, and it is set to take effect for sales and purchases occurring after June 30, 2025. This legislative change aims to support the activities of nonprofit organizations focused on conservation and shooting sports by alleviating their tax burden.

Statutes affected:
Introduction: 297A.70