Minnesota legislation · 94th Legislature 2025-2026
Minnesota HF3381: Nonprofit sales and use tax exemption modified to provide that certain purchases of prepared food by nonprofit organizations are exempt.
Status: In committee, May 4, 2026
What the bill says
A bill for an act relating to taxation; sales and use; modifying the nonprofit exemption to provide that certain purchases of prepared food by nonprofit organizations are exempt; amending Minnesota Statutes 2024, section 297A.70, subdivision 4.
From the introduced text, February 10, 2026:
A bill for an act relating to taxation; sales and use; modifying the nonprofit exemption to provide that certain purchases of prepared food by nonprofit organizations are exempt; amending Minnesota Statutes 2024, section 297A.70, subdivision 4. Section 1. Minnesota Statutes 2024, section 297A.70, subdivision 4, is amended to read: Subd. 4. Sales to nonprofit groups. (a) All sales, except those listed in paragraph (b), to the following "nonprofit organizations" are exempt: (1) a corporation, society, association, foundation, or institution organized and operated exclusively for charitable, religious, or educational purposes if the item purchased is used in the performance of charitable, religious, or educational functions; (2) any senior citizen group or association of groups that: (i) in general limits membership to persons who are either age 55 or older, or persons with a physical disability; (ii) is organized and operated exclusively for pleasure, recreation, and other nonprofit purposes, not including housing, no part of the net earnings of which inures to the benefit of any private shareholders; and (iii) is an exempt organization under section 501(c) of the Internal Revenue Code; and (3) an organization that qualifies for an exemption for memberships under subdivision 12 if the item is purchased and used in the performance of the organization's mission. For purposes of this subdivision, charitable purpose includes the maintenance of a …
Sponsors
- Wayne Johnson (R, 41A) · primary sponsor
- Davids, Greg (R, 26B)
- Kari Rehrauer (D)
- Matt Norris (D)
- Mike Freiberg (D)
- Cal Warwas (R)
- Cheryl Youakim (D)
Latest actions
- : Author added Youakim
- : Author added Warwas
- : Author added Freiberg
- : Author added Norris
- : Author added Rehrauer
- : Author added Davids
- : Introduction and first reading, referred to Taxes
Common questions
- What is HF3381?
- HF3381 is a bill in the Minnesota Legislature (94th Legislature 2025-2026): Nonprofit sales and use tax exemption modified to provide that certain purchases of prepared food by nonprofit organizations are exempt.
- What does HF3381 do?
- In its own words: A bill for an act relating to taxation; sales and use; modifying the nonprofit exemption to provide that certain purchases of prepared food by nonprofit organizations are exempt; amending Minnesota Statutes 2024, section 297A.70, subdivision 4.
- What is the status of HF3381?
- In committee as of May 4, 2026. Latest action: Author added Youakim (May 4, 2026).
- Who sponsored HF3381?
- Wayne Johnson (R, 41A), with 6 co-sponsors.
- Where is the official record for HF3381?
- On the Minnesota Legislature website: https://www.revisor.mn.gov/bills/bill.php?f=HF3381&y=2025&ssn=0&b=house
Source: official Minnesota record. Tracked by Delilah, AI for legislation across all 50 states and Congress.