as introduced - 90th Legislature (2017 - 2018) Posted on 04/05/2017 02:33pm
A bill for an act
relating to taxation; sales and use; county agricultural societies; providing an
exemption to admissions to county fairs; amending Minnesota Statutes 2016,
sections 38.27, by adding a subdivision; 297A.70, by adding a subdivision.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2016, section 38.27, is amended by adding a subdivision
to read:
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A county agricultural society must
annually determine the amount of sales tax savings attributable to section 297A.70,
subdivision 20, and annually transfer that amount to the county owning the fairgrounds on
which it holds the county fair. The county owning the fairgrounds must use the money
received under this subdivision to maintain, improve, and expand county owned buildings
and facilities on the county fairgrounds.
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This section is effective July 1, 2017.
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Minnesota Statutes 2016, section 297A.70, is amended by adding a subdivision to
read:
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Admissions to county fairgrounds during a
regularly scheduled county fair or to an event held on county fairgrounds as part of a regularly
scheduled county fair are exempt.
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This section is effective for sales and purchases made after June
30, 2017.
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