MN SF2164

Exempts most purchases by nursing homes licensed under Minnesota law and boarding care homes certified as nursing facilities from sales and use tax, effective after June 30, 2012

Applies only to facilities that are exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code and either participate in the medical assistance program or certify they do not discharge residents due to inability to pay

Excludes from the exemption: building and construction materials under lump-sum contracts, construction materials for facilities not principally used by the tax-exempt entity, lodging, prepared food, candy, soft drinks, and alcoholic beverages, and most motor vehicle leases

Allows the exemption to apply to leasing of trucks, buses, or large passenger automobiles (over nine persons) intended primarily to transport property or residents of the facility