HF 4013 Summary

• Expands Minnesota sales and use tax exemption to include nonprofit organizations that provide athletic training for youth and adults if sanctioned by or affiliated with a national governing body recognized by the United States Olympic Committee.

• Adds exemption for organizations qualifying for membership exemptions under subdivision 12 if items are purchased and used in performing the organization's mission.

• Allows limited liability companies to qualify for exemption if they have a sole member that qualifies for the exemption and the items purchased qualify for exemption.

• Effective for all sales and purchases made after June 30, 2018.