This bill amends Minnesota Statutes 2024, section 297A.70, by adding a new subdivision that provides sales and use tax exemptions specifically for nonprofit animal shelters. The bill defines "animal shelter" as a nonprofit organization that rescues, shelters, and finds homes for unwanted animals. It outlines that purchases made by these shelters for activities directly related to their mission are exempt from sales tax, with certain exceptions including construction materials for buildings not primarily used by tax-exempt entities, lodging, prepared food, and vehicle leasing.

Additionally, the bill states that the sale or adoption of unwanted animals and the sale of associated supplies by animal shelters are exempt from sales tax. Fundraising events conducted by these shelters are also exempt, provided that the gross receipts from fundraising do not exceed 24 days per year, and certain conditions regarding the location and nature of the events are met. The provisions of this bill will take effect for sales and purchases made after June 30, 2025.

Statutes affected:
Introduction: 297A.70