MN SF2839

Exempts sales of grooming machines, attachments, accessories, and repair parts to eligible nonprofit all-terrain vehicle clubs when used primarily and directly for grooming state or grant-in-aid all-terrain vehicle trails

Exempts sales of materials, supplies, and equipment used in construction, reconstruction, maintenance, or improvement of state or grant-in-aid all-terrain vehicle trails completed by the all-terrain vehicle club

Restricts eligibility to nonprofit all-terrain vehicle 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 through a local unit of government sponsor

Effective for sales and purchases made after June 30, 2023