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HF 4678

as introduced - 92nd Legislature (2021 - 2022) Posted on 03/30/2022 11:38am

KEY: stricken = removed, old language.
underscored = added, new language.

Current Version - as introduced

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A bill for an act
relating to taxation; sales and use; extending the exemption for Minnesota State
High School League tickets and admissions; amending Laws 2017, First Special
Session chapter 1, article 3, section 26.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Laws 2017, First Special Session chapter 1, article 3, section 26, the effective
date, is amended to read:


EFFECTIVE DATE.

This section is effective for sales and purchases made after June
30, 2017, and before July 1, deleted text begin 2027deleted text end new text begin 2030new text end .

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 2. new text begin STATEMENT OF INTENT; SALES TAX EXEMPTION FOR MINNESOTA
STATE HIGH SCHOOL LEAGUE.
new text end

new text begin The purpose of the extension of the exemption in section 1 is to provide grants to fund
programs for schools and coaches and reduce the fee costs for student participants. The
standard against which effectiveness is to be measured is the expansion of and level of
participation in these programs.
new text end