HF 90

as introduced - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxes; sales and use; exempting admissions 
  1.3             to events sponsored by dancing clubs; amending 
  1.4             Minnesota Statutes 2000, section 297A.70, by adding a 
  1.5             subdivision. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 2000, section 297A.70, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 17.  [ADMISSIONS TO EVENTS SPONSORED BY DANCING 
  1.10  CLUBS.] The gross receipts from the sales of tangible personal 
  1.11  property at, admission charges for, and sales of food and drinks 
  1.12  at a dance sponsored by a nonprofit organization are exempt if: 
  1.13     (1) the nonprofit organization is organized and operated 
  1.14  for the purpose of promoting and providing opportunities to 
  1.15  engage in square dancing, folk dancing, polka, or ballroom 
  1.16  dancing, and no part of the net earnings inure to the benefit of 
  1.17  any private individual; and 
  1.18     (2) the gross annual sales receipts of the organization do 
  1.19  not exceed $10,000. 
  1.20     [EFFECTIVE DATE.] This section is effective for sales and 
  1.21  purchases made after June 30, 2001.