1.1 	A bill for an act
1.2 	relating to taxation; sales and use; exempting certain purchases by snowmobile 
1.3 	clubs;amending Minnesota Statutes 2012, section 297A.70, by adding a 
1.4 	subdivision.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2012, section 297A.70, is amended by adding a 
1.7 	subdivision to read:
1.8 		Subd. 19.Nonprofit snowmobile clubs; machinery and equipment. Sales of 
1.9 	tangible personal property to a nonprofit snowmobile club and that is used primarily for 
1.10 	the grooming of state or grant-in-aid snowmobile trails are exempt. The exemption applies 
1.11 	to grooming machines, attachments, other associated accessories, and repair parts.

1.12 	EFFECTIVE DATE. This section is effective for sales and purchases made after 
1.13 	June 30, 2014.