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SF 3798

as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am

KEY: stricken = removed, old language.
underscored = added, new language.
Version List Authors and Status
Rtf

Current Version - as introduced

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A bill for an act
 relating to taxes; exempting certain high school league tournaments from the
sales tax on admissions; amending Minnesota Statutes 2004, section 297A.70,
subdivision 11.

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

Section 1.

Minnesota Statutes 2004, section 297A.70, subdivision 11, is amended to
read:


Subd. 11.

School tickets or admissions.

new text begin (a) new text end Tickets or admissions to regular season
school games, events, and activities are exempt. For purposes of this subdivision, "school"
has the meaning given it in section 120A.22, subdivision 4.

new text begin (b) The gross receipts from sales of tickets or admissions to interscholastic
tournaments conducted by administrative regions of the Minnesota State High School
League are exempt.
 new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with events held after
June 30, 2006.
 new text end