HF 2134

as introduced - 89th Legislature (2015 - 2016) Posted on 03/26/2015 01:42pm

A bill for an act
relating to taxation; sales and use; exempting admissions to certain nonprofit
BMX tracks; amending Minnesota Statutes 2014, section 297A.70, by adding a
subdivision.

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

Section 1.

Minnesota Statutes 2014, section 297A.70, is amended by adding a
subdivision to read:

new text begin Subd. 20. new text end

new text begin Admissions; certain BMX tracks. new text end

new text begin Admissions to or charges for
access to a BMX track owned and operated by an exempt organization under section
501(c)(3) of the Internal Revenue Code are exempt. For purposes of this subdivision
"BMX track" means a track designed for bicycle motocross racing and includes related
training and riding areas as well as the actual racing track or tracks. In order to qualify for
the exemption under this subdivision, the BMX track must be sanctioned by a national
or regional governing body for bicycle motocross racing.
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, 2015.
new text end