Agenda - Council Work Session - 04/11/2023

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HF100 NINTH ENGROSSMENT REVISOR BD 110100-9 162.1 (1) a corporation, society, association, foundation, or institution organized and operated 162.2 exclusively for charitable, religious, or educational purposes if the item purchased is used 162.3 in the performance of charitable, religious, or educational functions; 162.4 (2) any senior citizen group or association of groups that: 162.5 (i) in general limits membership to persons who are either age 55 or older, or persons 162.6 with a physical disability; 162.7 (ii) is organized and operated exclusively for pleasure, recreation, and other nonprofit 162.8 purposes, not including housing, no part of the net earnings of which inures to the benefit 162.9 of any private shareholders; and 162.10 (iii) is an exempt organization under section 501(c) of the Internal Revenue Code; and 162.11 (3) an organization that qualifies for an exemption for memberships under subdivision 162.12 12 if the item is purchased and used in the performance of the organization's mission. 162.13 For purposes of this subdivision, charitable purpose includes the maintenance of a cemetery 162.14 owned by a religious organization. 162.15 (b) This exemption does not apply to the following sales: 162.16 (1) building, construction, or reconstruction materials purchased by a contractor or a 162.17 subcontractor as a part of a lump -sum contract or similar type of contract with a guaranteed 162.18 maximum price covering both labor and materials for use in the construction, alteration, or 162. i 9 repair of a building or facility; 162.20 (2) construction materials purchased by tax-exempt entities or their contractors to be 162.21 used in constructing buildings or facilities that will not be used principally by the tax-exempt 162.22 entities; 162.23 (3) lodging as defined under section 297A.61, subdivision 3, paragraph (g), clause (2), 162.24 zed prepared food, candy, soft drinks, alcoholic beverages as defined in section 297A.67, 162.25 subdivision 2, except wine purchased by an established religious organization for sacramental 162.26 purposes or as allowed under subdivision 9a, and taxable cannabis products as defined under 162.27 section 295.81, subdivision 1, paragraph (q); and 162.28 (4) leasing of a motor vehicle as defined in section 297B.01, subdivision 11, except as 162.29 provided in paragraph (c). 162.30 (c) This exemption applies to the leasing of a motor vehicle as defined in section 297B.01, 162.31 subdivision 11, only if the vehicle is: Article 2 Sec. 13. 162