as introduced - 90th Legislature (2017 - 2018) Posted on 03/08/2018 02:41pm
A bill for an act
relating to taxation; sales and use; expanding the exemption for certain nonprofit
ice facilities; amending Minnesota Statutes 2017 Supplement, section 297A.70,
subdivision 20.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2017 Supplement, section 297A.70, subdivision 20, is
amended to read:
Sales to organizations that exist primarily for the purpose
of operating ice arenas or rinks that are (1) part of either the Duluth Heritage Sports Center
or the David M. Thaler Sports Center; and (2) are used for youth and high school programs,
are exempt if the organization is a private, nonprofit corporation exempt from federal income
taxation under section 501(c)(3) of the Internal Revenue Code.
This section is effective for sales and purchases made after June
30, 2018.