Minnesota SF 1969: Dakota county pedestrian and bicycle trails bond issue and appropriation

Bill Text

1.1 A bill for an act​
1.2 relating to taxation; sales and use; expanding the exemption for purchases by​
1.3 nonprofit snowmobile clubs; amending Minnesota Statutes 2024, section 297A.70,​
1.4 subdivision 19.​
1.5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:​
1.6 Section 1. Minnesota Statutes 2024, section 297A.70, subdivision 19, is amended to read:​
1.7 Subd. 19.Nonprofit snowmobile clubs; machinery and equipment.(a) The following​
1.8 sales to an eligible nonprofit snowmobile club are exempt:​
1.9 (1) sales of tangible personal property, including grooming machines, attachments, other​
1.10 associated accessories, and repair parts, to a nonprofit snowmobile club that is used primarily​
1.11 and directly for the grooming of state or grant-in-aid snowmobile trails are exempt. The​
1.12 exemption applies to grooming machines, attachments, other associated accessories, and​
1.13 repair parts.; and​
1.14 (2) sales of materials and supplies used or consumed in, and equipment incorporated​
1.15 into, the construction, reconstruction, maintenance, or improvement of state or grant-in-aid​
1.16 snowmobile trails, completed by the nonprofit snowmobile club.​
1.17 (b) A nonprofit snowmobile club is eligible for the exemption under this subdivision if​
1.18 it received, in the current year or in the previous three-year period, a state grant-in-aid​
1.19 maintenance and grooming grant administered by the Department of Natural Resources by​
1.20 applying for the grant with a local unit of government sponsor.​
1.21 EFFECTIVE DATE.This section is effective for sales and purchases made after June​
1.22 30, 2025.​
1​Section 1.​
25-03671 as introduced​02/10/25 REVISOR EAP/CH​
SENATE​
STATE OF MINNESOTA​
S.F. No. 1969​NINETY-FOURTH SESSION​
(SENATE AUTHORS: HAUSCHILD and Weber)​
OFFICIAL STATUS​D-PG​DATE​
Introduction and first reading​568​02/27/2025​
Referred to Taxes​