SF 2636

Introduction - 94th Legislature (2025 - 2026)

Posted on 03/18/2025 09:59 a.m.

A bill for an act
relating to taxation; sales and use; providing an exemption for Minnesota
intercollegiate sports tickets and admissions; amending Minnesota Statutes 2024,
section 297A.70, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2024, section 297A.70, is amended by adding a subdivision
to read:

new text begin Subd. 11b. new text end

new text begin Minnesota intercollegiate sport tickets and admissions. new text end

new text begin (a) Tickets and
admissions to games and events for an intercollegiate sport sponsored by a public institution
of higher education are exempt.
new text end

new text begin (b) For the purposes of this subdivision:
new text end

new text begin (1) "intercollegiate sport" means a sport played at the collegiate level for which eligibility
requirements for participation by a student athlete are established by a national association
that promotes or regulates collegiate athletics; and
new text end

new text begin (2) "public institution of higher education" means a state university, a state community
college, a state technical college, or the University of Minnesota.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after June
30, 2025.
new text end