MN HF3310

Amends Minnesota Statutes section 297B.03 to add a sales tax exemption for passenger automobiles used by charitable, religious, or educational organizations to carry more than six persons including the driver under section 252.41, subdivision 3.

Expands existing exemption clause (11) which previously only exempted trucks and buses used by qualifying organizations to now include passenger automobiles meeting the specified capacity and usage requirements.

The vehicle must be intended primarily to transport individuals to whom the organization provides service in performing its charitable, religious, or educational purpose.

Effective July 1, 2014, and applies to sales and purchases on or after that date.