This 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.

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

Statutes affected:
Introduction: 297A.70