MN HF3785

Creates a sales and use tax exemption for building materials and supplies purchased by nonprofit snowmobile clubs used to construct, reconstruct, maintain, or improve state or grant-in-aid snowmobile trails.

Limits exemption eligibility to nonprofit snowmobile clubs that received a state grant-in-aid grant from the Department of Natural Resources in the current year or within the previous three-year period.

Requires eligible clubs to have applied for the grant-in-aid with a local unit of government sponsor.

Effective for sales and purchases made after June 30, 2016.

Amends Minnesota Statutes 2014, section 297A.71, by adding subdivision 49.