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MN HF3233

Bill

Official Source

Status

Introduced

3/20/2014

Primary Sponsor

Anna Wills

Click for details

Origin

House of Representatives

88th Legislature 2013-2014

AI Summary

  • Increases the sales and use tax exemption limit for fund-raising sales by youth organizations and senior citizen groups from $10,000 to $20,000 in gross annual receipts
  • Applies the $20,000 limit to nonprofit organizations providing educational or social activities for people age 18 and under and to senior citizen groups age 55 or older
  • Maintains existing exemptions for candy sales by youth organizations, golf tournament ticket sales benefiting 501(c)(3) organizations, and sales to registered charitable organizations with written permission
  • Clarifies that school student clubs and organizations are treated as separate entities from the school district when applying the $20,000 exemption limit
  • Effective for sales and purchases made after June 30, 2014

Legislative Description

Nonprofit group fund-raising sales and use tax exemption modified.

Last Action

Introduction and first reading, referred to Taxes

3/20/2014

Committee Referrals

Taxes3/20/2014

Full Bill Text

No bill text available