SF 5201

04/14/26  REVISOR  EAP/BH  26-08431      as introduced
  SENATE
  STATE OF MINNESOTA
  NINETY-FOURTH SESSION  S.F. No. 5201
  (SENATE AUTHORS: DIBBLE)
  DATE       D-PG  OFFICIAL STATUS
  04/22/2026      8964 Introduction and first reading
  Referred to Taxes
1.1A bill for an act
1.2relating to taxation; sales and use; creating an exemption for nonprofit carshare
1.3organizations; amending Minnesota Statutes 2024, section 297A.70, by adding a
1.4subdivision.
1.5    BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6Section 1. Minnesota Statutes 2024, section 297A.70, is amended by adding a subdivision
1.7    to read:
1.8Subd. 22. Nonprofit carshare organization. (a) Sales, except under paragraph (b), to
1.9    a nonprofit carshare organization are exempt if the items purchased are used in providing
1.10   carshare services. For purposes of this subdivision, "nonprofit carshare organization" means
1.11   a nonprofit organization whose primary purpose is to provide carshare services and that is
1.12   exempt from federal taxation under section 501(c)(3) of the Internal Revenue Code.
1.13(b) This exemption does not apply to sales of prepared food; candy; soft drinks; alcoholic
1.14   beverages as defined in section 297A.67, subdivision 2; and taxable cannabis products as
1.15   defined in section 295.81, subdivision 1, paragraph (r).
1.16EFFECTIVE DATE. This section is effective for sales and purchases made after June
1.17   30, 2026.
Section 1.  1