The bill amends Minnesota Statutes 2024, section 297A.70, by adding a new subdivision that provides a sales tax exemption for purchases made by nonprofit bird preservation organizations. These organizations must primarily focus on supporting the life cycle of waterfowl, pheasants, or quail through habitat development, preservation, restoration, or maintenance in Minnesota, and must be exempt from federal income taxation under section 501(c)(3) of the Internal Revenue Code. The exemption applies to sales of items used for these purposes, with specific exceptions outlined in the bill.

The bill specifies that the exemption does not apply to certain sales, including building materials purchased by contractors for construction projects, lodging, prepared food, soft drinks, taxable cannabis products, alcoholic beverages, and the leasing of motor vehicles. The effective date for this exemption is set for sales and purchases made after December 31, 2025.

Statutes affected:
Introduction: 297A.70