as introduced - 90th Legislature (2017 - 2018) Posted on 02/26/2018 02:35pm
Engrossments | ||
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Introduction | Posted on 02/26/2018 |
A bill for an act
relating to taxation; sales and use; exempting admissions to major professional
golf tournaments; amending Minnesota Statutes 2016, section 297A.68, by adding
a subdivision.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2016, section 297A.68, is amended by adding a subdivision
to read:
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The granting of the
privilege of admission to a major professional golf tournament is exempt. For purposes of
this subdivision "major professional golf tournament" means the U.S. Open, the U.S.
Women's Open, the U.S. Senior Open, the PGA Championship, the Women's PGA
Championship, or the Ryder Cup.
new text end
new text begin
This section is effective for sales and purchases made after June
30, 2019.
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