MN SF2949

Adds nonprofit blood centers to the sales and use tax exemption under Minnesota Statutes 2022, section 297A.70, subdivision 7, alongside existing exemptions for hospitals, outpatient surgical centers, and critical access dental providers.

Defines "blood center" as a charitable organization under section 501(c)(3) of the Internal Revenue Code that is either registered as a blood establishment under federal regulations, a human cells and tissues establishment, or a clinical lab performing infectious disease testing and blood typing for transfusion.

Exempts sales to blood centers except for purchases by affiliated clinics or physician offices not operating as blood centers, prepared food and beverages, building materials for non-blood center facilities, and contractor construction materials under lump-sum contracts.

Allows blood centers to lease trucks, buses, and passenger automobiles without sales tax when designed and used for blood center operations, including donor collection, blood drive setup, and hospital delivery.

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