Minnesota SF345 authorizes a sales and use tax exemption for nonprofit bird preservation organizations.

Minnesota SF345 amends the state's sales and use tax law to exempt certain sales to nonprofit bird preservation organizations. These organizations must use the purchased items in Minnesota to develop, preserve, restore, or maintain waterfowl, pheasant, or quail habitats. The exemption does not apply to building, construction, or reconstruction materials used in construction contracts, lodging, prepared food, candy, soft drinks, or taxable cannabis products. This exemption takes effect for sales and purchases made after December 31, 2025.

Minnesota SF345 authorizes a sales and use tax exemption for nonprofit bird preservation organizations.

Minnesota SF345 amends the state's sales and use tax law to exempt certain sales to nonprofit bird preservation organizations. These organizations must use the purchased items in Minnesota to develop, preserve, restore, or maintain waterfowl, pheasant, or quail habitats. The exemption does not apply to building, construction, or reconstruction materials used in construction contracts, lodging, prepared food, candy, soft drinks, or taxable cannabis products. This exemption takes effect for sales and purchases made after December 31, 2025.