HF 221

as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to sales and use tax; exempting admission to 
  1.3             regional high school league tournaments from the sales 
  1.4             tax; amending Minnesota Statutes 1998, section 
  1.5             297A.25, subdivision 30. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1998, section 297A.25, 
  1.8   subdivision 30, is amended to read: 
  1.9      Subd. 30.  [SCHOOL TICKETS OR ADMISSIONS.] The gross 
  1.10  receipts from sales and use of tickets or admissions to regular 
  1.11  season school games, events, and activities, and to events 
  1.12  sponsored by the Minnesota state high school league under 
  1.13  chapter 128C are exempt.  For purposes of this subdivision, 
  1.14  "school" has the meaning given it in section 120A.22, 
  1.15  subdivision 4.  
  1.16     Sec. 2.  [EFFECTIVE DATE.] 
  1.17     Section 1 is effective for sales made after June 30, 1999.