Sales and use tax exemption provided for sales to nonprofit bird preservation organizations.

HF 1687 creates a sales tax exemption in Minnesota for purchases made by nonprofit organizations focused on preserving specific bird habitats. It directly affects 501(c)(3) nonprofits whose primary work involves developing, preserving, restoring, or maintaining waterfowl, pheasant, or quail habitats in Minnesota. The exemption applies to qualifying items used for these habitat purposes, excluding building materials (under lump-sum contracts), lodging, prepared food, certain beverages, and motor vehicle leases. The law takes effect for sales after December 31, 2025.