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S.F. No. 1221 - Sales Tax Exemption for Certain Sales and Purchases by Nonprofit Animal Shelters
 
Author: Senator Julie A. Rosen
 
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
 
Date: March 17, 2015



 

This bill provides a sales tax exemption for nonprofit animal shelters on purchases of items directly used in the activities of rescuing, sheltering, or finding homes for unwanted animals; the sale or adoption of unwanted animals and associated animal supplies and equipment; and sales made by and events run by an animal shelter for certain fundraising purposes.  Effective for sales and purchases made after June 30, 2015.  

Section

Provision

1

Defines “animal shelter” as a nonprofit organization engaged in the business of rescuing, sheltering, and finding homes for unwanted animals. 

Provides a sales tax exemption for purchases made by an animal shelter for items directly used in the activities of rescuing, sheltering, or finding homes for unwanted animals. 

Excludes the following items from the exemption: construction materials purchased by a contractor as part of a lump-sum contract; construction materials that will not be used principally by the animal shelter; lodging and prepared food, candy, soft drinks, and alcoholic beverages; and the leasing of motor vehicles.

Exempts animal shelters from sales tax on the sale or adoption of animals and associated animal supplies and equipment.

Exempts sales made by and events run by an animal shelter for fundraising purposes, provided that the total number of fundraising days does not exceed 24 days per year and the event is not conducted on premises leased for more than five days but less than 30 days.  The exemption does not apply to admission charges for bingo or other gambling events or to the use of amusement devices for those events.    

 

 
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