1.1.................... moves to amend H.F. No. 1249 as follows:
1.2Page 1, line 17, after the semicolon, insert "
or"
1.3Page 1, delete line 18
1.4Page 1, line 19, delete "
(ix)" and insert "
(viii)"
1.5Page 1, line 20, delete "
(viii)" and insert "
(vii)"
1.6Page 2, after line 33, insert:
1.7 "Sec. 3. Minnesota Statutes 2012, section 297A.70, subdivision 13, is amended to read:
1.8 Subd. 13.
Fund-raising sales by or for nonprofit groups. (a) The following
1.9sales by the specified organizations for fund-raising purposes are exempt, subject to the
1.10limitations listed in paragraph (b):
1.11(1) all sales made by a nonprofit organization that exists solely for the purpose of
1.12providing educational or social activities for young people primarily age 18 and under;
1.13(2) all sales made by an organization that is a senior citizen group or association of
1.14groups if (i) in general it limits membership to persons age 55 or older; (ii) it is organized
1.15and operated exclusively for pleasure, recreation, and other nonprofit purposes; and (iii)
1.16no part of its net earnings inures to the benefit of any private shareholders;
1.17(3) the sale or use of tickets or admissions to a golf tournament held in Minnesota if
1.18the beneficiary of the tournament's net proceeds qualifies as a tax-exempt organization
1.19under section 501(c)(3) of the Internal Revenue Code; and
1.20(4) sales of candy
or snack food sold for fund-raising purposes by a nonprofit
1.21organization that provides educational and social activities primarily for young people
1.22age 18 and under.
1.23(b) The exemptions listed in paragraph (a) are limited in the following manner:
1.24(1) the exemption under paragraph (a), clauses (1) and (2), applies only if the gross
1.25annual receipts of the organization from fund-raising do not exceed $10,000; and
1.26(2) the exemption under paragraph (a), clause (1), does not apply if the sales are
1.27derived from admission charges or from activities for which the money must be deposited
2.1with the school district treasurer under section
123B.49, subdivision 2, or be recorded in
2.2the same manner as other revenues or expenditures of the school district under section
2.3123B.49, subdivision 4
.
2.4(c) Sales of tangible personal property are exempt if the entire proceeds, less the
2.5necessary expenses for obtaining the property, will be contributed to a registered combined
2.6charitable organization described in section
43A.50, to be used exclusively for charitable,
2.7religious, or educational purposes, and the registered combined charitable organization
2.8has given its written permission for the sale. Sales that occur over a period of more than
2.924 days per year are not exempt under this paragraph.
2.10(d) For purposes of this subdivision, a club, association, or other organization of
2.11elementary or secondary school students organized for the purpose of carrying on sports,
2.12educational, or other extracurricular activities is a separate organization from the school
2.13district or school for purposes of applying the $10,000 limit.
2.14EFFECTIVE DATE.This section is effective for sales and purchases made after
2.15June 30, 2013."
2.16Renumber the sections in sequence and correct internal references
2.17Correct the title numbers accordingly