SF 3228

Introduction - 94th Legislature (2025 - 2026)

Posted on 04/03/2025 09:30 a.m.

A bill for an act
relating to taxation; sales and use; modifying certain remittance requirements;
amending Minnesota Statutes 2024, section 289A.20, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2024, section 289A.20, is amended by adding a subdivision
to read:

new text begin Subd. 4a. new text end

new text begin Sales and use tax remittance; professional athletic events. new text end

new text begin (a)
Notwithstanding section 289A.20, subdivision 4, paragraphs (a) to (c), for qualifying retailers,
the taxes imposed under chapter 297A on the sale of the privilege of admission under section
297A.61, subdivision 3, paragraph (g), clause (1), to professional athletic events are due
and payable to the commissioner on or before the 20th day of the month following the month
in which the professional athletic event occurred.
new text end

new text begin (b) For purposes of this section, the following terms have the meanings given:
new text end

new text begin (1) "professional athletic event" means a sports game, match, activity, or series of games,
matches, activities, or tournaments organized by a professional sports organization competing
in Major League Baseball, Major League Soccer, the National Basketball Association, the
Women's National Basketball Association, the National Football League, the National
Hockey League, or the Professional Women's Hockey League; and
new text end

new text begin (2) "qualifying retailer" means a retailer that is a professional sports team that competes
in Major League Baseball, Major League Soccer, the National Basketball Association, the
Women's National Basketball Association, the National Football League, the National
Hockey League, or the Professional Women's Hockey League.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively for sales and purchases
made after December 31, 2014.
new text end

Sec. 2. new text begin INTEREST AND PENALTIES.
new text end

new text begin Interest and penalties imposed under Minnesota Statutes, chapter 289A, or any other
provision of law, on sales and purchases covered by section 1 and remitted as provided in
that section, and made after December 31, 2014, and before the day following final enactment
of this act, are void.
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