This bill amends Minnesota Statutes 2024, section 297A.70, by adding a new subdivision that creates a sales tax exemption for nonprofit carshare organizations. Specifically, it states that sales to these organizations are exempt if the items purchased are used in providing carshare services. A "nonprofit carshare organization" is defined as a nonprofit entity whose primary purpose is to offer carshare services and is recognized as tax-exempt under section 501(c)(3) of the Internal Revenue Code.

However, the exemption does not apply to certain items, including prepared food, candy, soft drinks, alcoholic beverages, and taxable cannabis products. The new provisions will take effect for sales and purchases made after June 30, 2026.

Statutes affected:
Introduction: 297A.70