Minnesota SF1969 expands sales tax exemptions for nonprofit snowmobile clubs.
Minnesota SF1969 expands the sales 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 and supplies used in the construction, reconstruction, maintenance, or improvement of these trails. A club must have received a state grant-in-aid maintenance and grooming grant within the current year or the previous three years to qualify for the exemption.
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