MN SF1139

Amends Minnesota Statutes section 297A.70 to add sales and use tax exemptions for nonprofit animal shelters engaged in rescuing, sheltering, and finding homes for unwanted animals.

Exempts purchases made by animal shelters used directly in rescue, shelter, and rehoming activities, excluding building materials under lump-sum contracts, construction materials for facilities not principally used by the shelter, lodging, prepared food, and motor vehicle leases.

Exempts the sale or adoption of unwanted animals by shelters and the sale of associated animal supplies and equipment.

Exempts animal shelter fundraising sales and events, including prepared food, candy, and soft drinks at fundraising events, subject to limits: exemption ceases if fundraising exceeds 24 days per year, does not apply to events on leased premises lasting more than 5 days but less than 30 days, and does not apply to gambling or bingo admission charges.

Effective date: June 30, 2023 for all sales and purchases.