MN SF2288

Modifies sales tax exemptions for nonprofit organizations by adding a new exemption for sales of lodging, prepared food, candy, soft drinks, and alcoholic beverages at noncatered events between established religious orders and affiliated institutions of higher education.

Defines an affiliated institution of higher education as one where members of the religious order are represented on the governing board and the organizations share campus space and common facilities.

Allows wine purchased by established religious organizations for sacramental purposes to remain exempt, and permits additional exemptions under the new subdivision 9a.

Applies to sales and purchases made after June 30, 2012.