Expands sales and use tax exemption for nonprofit snowmobile clubs in Minnesota.

Minnesota HF842 expands the sales and use tax exemption for nonprofit snowmobile clubs. The bill exempts sales of tangible personal property, including grooming machines, attachments, accessories, and repair parts, used for grooming state or grant-in-aid snowmobile trails. It also exempts materials, supplies, and equipment used in the construction, reconstruction, maintenance, or improvement of these trails. The exemption applies to clubs that received a state grant-in-aid maintenance and grooming grant in the current year or the previous three years.

Expands sales and use tax exemption for nonprofit snowmobile clubs in Minnesota.

Minnesota HF842 expands the sales and use tax exemption for nonprofit snowmobile clubs. The bill exempts sales of tangible personal property, including grooming machines, attachments, accessories, and repair parts, used for grooming state or grant-in-aid snowmobile trails. It also exempts materials, supplies, and equipment used in the construction, reconstruction, maintenance, or improvement of these trails. The exemption applies to clubs that received a state grant-in-aid maintenance and grooming grant in the current year or the previous three years.