HF 300

as introduced - 90th Legislature (2017 - 2018) Posted on 01/17/2017 10:31am

A bill for an act
relating to taxation; sales and use; providing an exemption for certain tickets and
admissions; amending Minnesota Statutes 2016, sections 128C.24; 297A.70,
subdivision 11.

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

Section 1.

Minnesota Statutes 2016, section 128C.24, is amended to read:

128C.24 LEAGUE FUNDS TRANSFER.

Beginning July 1, 2007, the Minnesota State High School League shall annually determine
the sales tax savings attributable to section 297A.70, subdivision 11, new text begin paragraph (b), new text end and
annually transfer that amount to a nonprofit charitable foundation created for the purpose
of promoting high school extracurricular activities. The funds must be used by the foundation
to make grants to fund, assist, recognize, or promote high school students' participation in
extracurricular activities. The first priority for funding will be grants for scholarships to
individuals to offset athletic fees. The foundation must equitably award grants based on
considerations of gender balance, school size, and geographic location, to the extent feasible.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after June
30, 2017.
new text end

Sec. 2.

Minnesota Statutes 2016, 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) Tickets or admissions to games, events, and activities sponsored by the Minnesota
State High School League under chapter 128C are exempt.
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, 2017.
new text end