MN SF1589

Expands sales tax exemption for eligible nonprofit snowmobile clubs to include materials, supplies, and equipment used in construction, reconstruction, maintenance, or improvement of state or grant-in-aid snowmobile trails.

Maintains existing exemption for tangible personal property including grooming machines, attachments, accessories, and repair parts used for trail grooming.

Defines eligibility as nonprofit snowmobile clubs that received a state grant-in-aid maintenance and grooming grant from the Department of Natural Resources in the current year or previous three-year period.

Requires clubs to apply for grants with a local unit of government sponsor to qualify for the exemption.

Effective for sales and purchases made after June 30, 2023.