HF 1435

as introduced - 79th Legislature (1995 - 1996) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act
  1.2             relating to education; exempting high school league 
  1.3             tournament admissions from the sales tax with certain 
  1.4             conditions; amending Minnesota Statutes 1994, 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 1994, section 297A.25, 
  1.8   subdivision 30, is amended to read: 
  1.9      Subd. 30.  [SCHOOL TICKETS OR ADMISSIONS.] (a) The gross 
  1.10  receipts from sales of tickets or admissions to regular season 
  1.11  school games, events, and activities are exempt.  For purposes 
  1.12  of this subdivision, "school" has the meaning given it in 
  1.13  section 120.101, subdivision 4.  
  1.14     (b) The gross receipts from sales of tickets or admissions 
  1.15  to interscholastic tournaments sponsored by the Minnesota state 
  1.16  high school league are exempt if the conditions in clauses (1) 
  1.17  and (2) are met. 
  1.18     (1) An amount equal to what the tax would be if not exempt 
  1.19  must be deposited in a dedicated trust fund and used totally and 
  1.20  exclusively for the Minnesota state high school league 
  1.21  foundation for the purpose of providing athletic and fine arts 
  1.22  activities for students with disabilities and the support and 
  1.23  expansion of athletic and fine arts activities for girls. 
  1.24     (2) An amount equal to what the tax would be if not exempt 
  1.25  must be deposited in the dedicated trust fund according to and 
  2.1   at the same time as deposits to the revenue department are 
  2.2   required for the same amounts. 
  2.3      (c) If paragraph (b), clause (2), is not timely complied 
  2.4   with, the exemption is void from the beginning of the 
  2.5   noncompliance and the revenue department may proceed against the 
  2.6   league for the amount of the tax receipts due plus penalties and 
  2.7   interest, as with any collector of tax receipts, who has failed 
  2.8   to make, when due, deposits to the revenue department of 
  2.9   collected tax receipts.