MN SF1969

Expands sales tax exemption for 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 grooming machines, attachments, accessories, and repair parts used primarily for grooming snowmobile trails

Eligibility requires the nonprofit snowmobile club to have received a state grant-in-aid maintenance and grooming grant from the Department of Natural Resources within the current year or previous three years

Effective for sales and purchases made after June 30, 2025