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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:
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Subd. 22.
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Nonprofit carshare organization.
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(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.
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(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).
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EFFECTIVE DATE.
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This section is effective for sales and purchases made after June
30, 2026.
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