Sales and use tax exemption expanded for purchases by nonprofit snowmobile clubs.

HF 842 expands a sales and use tax exemption for nonprofit snowmobile clubs in Minnesota. The bill specifically exempts purchases of grooming machines, repair parts, trail maintenance materials, and construction supplies used for state or grant-in-aid snowmobile trails. To qualify, clubs must have received a DNR maintenance grant in the current year or within the past three years through a local government sponsor. The exemption applies to eligible purchases made after June 30, 2025.