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

The bill also includes an effective date, stating that the new provisions will apply to sales and purchases made after June 30, 2025. This legislative change aims to support nonprofit snowmobile clubs by reducing their financial burden related to trail maintenance and improvement activities.

Statutes affected:
Introduction: 297A.70