This bill proposes that nonprofit organizations dedicated to the preservation of birds, specifically waterfowl, pheasants, and quail, in Minnesota, will not have to pay sales tax on certain items they purchase. The items must be used directly in their activities for developing, preserving, restoring, or maintaining suitable habitats for these birds. The organization must be recognized as a nonprofit under federal tax law to qualify for this exemption.

However, the exemption does not apply to some specific purchases: 1. Building materials bought by contractors for construction projects for these organizations. 2. Expenses for lodging, prepared foods, soft drinks, alcoholic beverages, and certain cannabis products. 3. Leasing of motor vehicles.

This bill aims to support bird conservation efforts by reducing the costs associated with their habitat projects.