MN SF3753

Amends Minnesota Statutes section 297A.70 to create a new sales tax exemption for prepared food purchased by charitable, religious, or educational nonprofit organizations when the food is distributed in performance of the organization's exempt purpose

Currently, prepared food purchases are specifically excluded from the general nonprofit sales tax exemption; this bill carves out an exception for qualifying nonprofits engaged in food distribution activities

Applies only to organizations organized and operated exclusively for charitable, religious, or educational purposes under paragraph (a), clause (1) of the statute

Effective for sales and purchases made after June 30, 2026