Plain English Breakdown
The plain English breakdown is still being put together. The official documents below are already here.
HF5026 • 2026
Sales and use tax exemption for nonprofit carshare organizations created.
Sales and use tax exemption for nonprofit carshare organizations created.
Taxes
Passed Legislature
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
Bill History
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2026-04-20
House
Introduction and first reading, referred to Taxes
Official Summary Text
Sales and use tax exemption for nonprofit carshare organizations created.
Current Bill Text
Read the full stored bill text
A bill for an act relating to taxation; sales and use; creating an exemption for nonprofit carshare organizations; amending Minnesota Statutes 2024, section 297A.70, by adding a subdivision. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: Section 1. Minnesota Statutes 2024, section 297A.70, is amended by adding a subdivision to read: new text begin Subd. 22. new text end new text begin Nonprofit carshare organization. new text end new text begin (a) Sales, except under paragraph (b), to a nonprofit carshare organization are exempt if the items purchased are used in providing carshare services. For purposes of this subdivision, "nonprofit carshare organization" means a nonprofit organization whose primary purpose is to provide carshare services and that is exempt from federal taxation under section 501(c)(3) of the Internal Revenue Code. new text end new text begin (b) This exemption does not apply to sales of prepared food; candy; soft drinks; alcoholic beverages as defined in section 297A.67, subdivision 2; and taxable cannabis products as defined in section 295.81, subdivision 1, paragraph (r). new text end new text begin EFFECTIVE DATE. new text end new text begin This section is effective for sales and purchases made after June 30, 2026. new text end