1.1 	A bill for an act
1.2 	relating to taxation; sales and use; modifying certain remittance requirements;
1.3 	amending Minnesota Statutes 2024, section 289A.20, by adding a subdivision.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. Minnesota Statutes 2024, section 289A.20, is amended by adding a subdivision 
1.6 	to read:
1.7 		Subd. 4a.Sales and use tax remittance; professional athletic events. (a) 
1.8 	Notwithstanding section 289A.20, subdivision 4, paragraphs (a) to (c), for qualifying retailers, 
1.9 	the taxes imposed under chapter 297A on the sale of the privilege of admission under section 
1.10 	297A.61, subdivision 3, paragraph (g), clause (1), to professional athletic events are due 
1.11 	and payable to the commissioner on or before the 20th day of the month following the month 
1.12 	in which the professional athletic event occurred.
1.13 	(b) For purposes of this section, the following terms have the meanings given:
1.14 	(1) "professional athletic event" means a sports game, match, activity, or series of games, 
1.15 	matches, activities, or tournaments organized by a professional sports organization competing 
1.16 	in Major League Baseball, Major League Soccer, the National Basketball Association, the 
1.17 	Women's National Basketball Association, the National Football League, the National 
1.18 	Hockey League, or the Professional Women's Hockey League; and
1.19 	(2) "qualifying retailer" means a retailer that is a professional sports team that competes 
1.20 	in Major League Baseball, Major League Soccer, the National Basketball Association, the 
1.21 	Women's National Basketball Association, the National Football League, the National 
1.22 	Hockey League, or the Professional Women's Hockey League.

2.1 	EFFECTIVE DATE. This section is effective retroactively for sales and purchases 
2.2 	made after December 31, 2014.

2.3 	Sec. 2. INTEREST AND PENALTIES.
 2.4 	Interest and penalties imposed under Minnesota Statutes, chapter 289A, or any other 
2.5 	provision of law, on sales and purchases covered by section 1 and remitted as provided in 
2.6 	that section, and made after December 31, 2014, and before the day following final enactment 
2.7 	of this act, are void.

2.8 	EFFECTIVE DATE. This section is effective the day following final enactment.