HF 14

as introduced - 91st Legislature, 2020 6th Special Session (2020 - 2020) Posted on 11/17/2020 10:27am

A bill for an act
relating to taxation; sales and use; allowing the Minnesota State High School
League to reduce the transfer of sales tax savings only if the league does not raise
membership fees and admission prices; amending Laws 2020, Fifth Special Session
chapter 3, article 8, section 5.

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

Section 1.

Laws 2020, Fifth Special Session chapter 3, article 8, section 5, is amended to
read:

Sec. 5. STATE HIGH SCHOOL LEAGUE; FUNDING FLEXIBILITY.

new text begin (a) new text end Notwithstanding Minnesota Statutes, section 128C.24, the Minnesota State High
School League may reduce the transfer of sales tax savings to a nonprofit charitable
foundation created for the purpose of promoting high school extracurricular activities by
up to $500,000 in total over the 2019-2020 and 2020-2021 school years. Any sales tax
savings amounts not transferred must be used for operations of the Minnesota State High
School League.

new text begin (b) To reduce the transfer as described in paragraph (a), the Minnesota State High School
League must not increase its annual league membership fee or the price of admission tickets
above the rates established for the 2019-2020 school year, or impose any new fees that were
not imposed for the 2019-2020 school year. The Minnesota State High School League must
refund any overpayment in fees made by a member school district.
new 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