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 such organizations by alleviating their tax burden on sales.

Additionally, the bill specifies that the exemption will apply to sales and purchases made after June 30, 2025. This effective date allows for a transition period for both the clubs and the state to prepare for the implementation of this new tax exemption.

Statutes affected:
Introduction: 297A.70