The bill amends Minnesota Statutes 2024, section 297A.70, subdivision 19, to expand the sales tax exemption for nonprofit snowmobile clubs. It introduces new provisions that exempt sales of grooming machines, attachments, associated accessories, and repair parts directly used for the grooming of state or grant-in-aid snowmobile trails. Additionally, the bill includes a new exemption for sales of materials and supplies used in the construction, reconstruction, maintenance, or improvement of these trails, provided that the nonprofit snowmobile club has received a state grant-in-aid maintenance and grooming grant within the current year or the previous three years.

The effective date for these changes is set for sales and purchases made after June 30, 2025. This expansion aims to support nonprofit snowmobile clubs in their efforts to maintain and improve snowmobile trails, thereby enhancing recreational opportunities in Minnesota.

Statutes affected:
Introduction: 297A.70