This bill proposes an amendment to Minnesota Statutes section 297A.70, granting a sales and use tax exemption for purchases made by nonprofit bird preservation organizations. These organizations must be tax-exempt under section 501(c)(3) of the Internal Revenue Code and must focus on developing, preserving, restoring, or maintaining habitats for waterfowl, pheasants, or quail within Minnesota.

However, the exemption does not apply to certain types of purchases, including: 1. Building materials bought by contractors as part of lump-sum or guaranteed maximum price contracts for construction or repair projects. 2. Lodging, prepared food, candy, soft drinks, taxable cannabis products, and alcoholic beverages. 3. Leasing of motor vehicles.

If enacted, this bill would provide financial relief to qualifying nonprofit organizations dedicated to bird habitat conservation by exempting them from sales and use tax on applicable purchases.