MN SF345

Sales tax exemption created for nonprofit bird preservation organizations that are 501(c)(3) entities whose primary purpose is developing, preserving, restoring, or maintaining waterfowl, pheasant, or quail habitats in Minnesota

Exempt purchases must be used in Minnesota specifically for habitat development, preservation, restoration, or maintenance activities

Exemption excludes building/construction materials purchased by contractors under lump-sum contracts, lodging, prepared food, candy, soft drinks, cannabis products, alcoholic beverages, and motor vehicle leases

Effective date: January 1, 2026 (applies to sales and purchases made after December 31, 2025)

Amends Minnesota Statutes 2024, section 297A.70 by adding subdivision 22