HF 1641

as introduced - 90th Legislature (2017 - 2018) Posted on 04/05/2017 02:33pm

A bill for an act
relating to taxation; sales and use; county agricultural societies; providing an
exemption to admissions to county fairs; amending Minnesota Statutes 2016,
sections 38.27, by adding a subdivision; 297A.70, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2016, section 38.27, is amended by adding a subdivision
to read:

new text begin Subd. 4. new text end

new text begin Use of a portion of admissions revenues. new text end

new text begin A county agricultural society must
annually determine the amount of sales tax savings attributable to section 297A.70,
subdivision 20, and annually transfer that amount to the county owning the fairgrounds on
which it holds the county fair. The county owning the fairgrounds must use the money
received under this subdivision to maintain, improve, and expand county owned buildings
and facilities on the county fairgrounds.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2017.
new text end

Sec. 2.

Minnesota Statutes 2016, section 297A.70, is amended by adding a subdivision to
read:

new text begin Subd. 20. new text end

new text begin Admissions to county fairs. new text end

new text begin Admissions to county fairgrounds during a
regularly scheduled county fair or to an event held on county fairgrounds as part of a regularly
scheduled county fair 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