MN SF3521

Adds nonprofit organizations providing athletic training for youth and adults to the sales tax exemption, provided the organization would qualify under existing charitable exemption rules except for training persons over age 18, and is sanctioned by or affiliated with a national governing body recognized by the United States Olympic Committee

Clarifies that organizations qualifying for membership exemptions under subdivision 12 are eligible for the sales tax exemption 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 would qualify for the exemption and the items purchased qualify for exemption

Effective for sales and purchases made after June 30, 2018