MN SF2922

Amends Minnesota Statutes section 297B.03 to expand the sales tax exemption for charitable, religious, and educational organizations to include passenger automobiles designed to carry more than six persons (including the driver) when used by providers under section 252.41, subdivision 3.

Maintains existing exemption requirements that the vehicle must be intended to transport tangible personal property or individuals receiving services from the organization as part of its charitable, religious, or educational purpose.

Changes the exemption language from "or" to include an additional category of passenger automobiles, allowing organizations to exempt vehicles carrying more than six persons for specific provider purposes.

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