The bill amends Minnesota Statutes 2024, section 297A.70, by adding a new subdivision that provides a sales tax exemption for nonprofit conservation clubs. Specifically, it 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. This exemption aims to support these organizations by reducing their tax burden on sales.

Additionally, the bill specifies that the new exemption will be effective for sales and purchases made after June 30, 2025. This timeline allows for a transition period for both the clubs and the state to implement the changes associated with this tax exemption.

Statutes affected:
Introduction: 297A.70