Minnesota legislation · 94th Legislature 2025-2026
Minnesota SF3753: Nonprofit exemption to provide that certain purchases of prepared food of nonprofit organizations are exempt modification
Status: In committee, April 7, 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 19, 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
- Aric Putnam (D) · primary sponsor
- Erin Maye Quade (D)
- Jeremy Miller (R)
- Hemmingsen-Jaeger, Amanda H. (D, 47)
- Carla J. Nelson (R, 24)
Latest actions
- : Author added Nelson
- : Author added Hemmingsen-Jaeger
- : Author added Miller
- : Referred to Taxes
- : Introduction and first reading
Common questions
- What is SF3753?
- SF3753 is a bill in the Minnesota Legislature (94th Legislature 2025-2026): Nonprofit exemption to provide that certain purchases of prepared food of nonprofit organizations are exempt modification.
- What does SF3753 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 SF3753?
- In committee as of April 7, 2026. Latest action: Author added Nelson (April 7, 2026).
- Who sponsored SF3753?
- Aric Putnam (D), with 4 co-sponsors.
- Where is the official record for SF3753?
- On the Minnesota Legislature website: https://www.revisor.mn.gov/bills/bill.php?f=SF3753&y=2025&ssn=0&b=senate
Source: official Minnesota record. Tracked by Delilah, AI for legislation across all 50 states and Congress.