Sales and use tax exemption for nonprofit carshare organizations created.

This bill creates a sales tax exemption for nonprofit carshare organizations in Minnesota, allowing them to purchase vehicles and related items for their services without paying sales tax. To qualify, an organization must be a nonprofit whose main goal is providing carshare services and must be federally recognized as tax-exempt under section 501(c)(3) of the Internal Revenue Code. The exemption does not cover purchases of prepared food, candy, soft drinks, alcoholic beverages, or taxable cannabis products. This change will take effect for sales and purchases made after June 30, 2026.