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Minnesota Legislature

Office of the Revisor of Statutes

HF 301

as introduced - 90th Legislature (2017 - 2018) Posted on 01/17/2017 10:32am

KEY: stricken = removed, old language.
underscored = added, new language.

Current Version - as introduced

Line numbers 1.1 1.2 1.3 1.4 1.5
1.6 1.7 1.8 1.9 1.10 1.11 1.12 1.13 1.14 1.15
1.16 1.17
1.18 1.19 1.20 1.21 1.22
2.1 2.2

A bill for an act
relating to sales and use tax; exempting admissions to Minnesota State High School
League events; amending Minnesota Statutes 2016, sections 128C.24; 297A.70,
by adding a subdivision.

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 deleted text begin11deleted text endnew text begin 11anew 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, is amended by adding a subdivision to
read:


new text begin Subd. 11a. new text end

new text begin Minnesota State High School League tickets and admissions. new text end

new text begin Tickets and
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