Minnesota Legislature
HF 3104
as introduced - 92nd Legislature (2021 - 2022) Posted on 02/24/2022 04:24pm
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A bill for an act
relating to taxes; sales and use; expanding the sales tax exemption for certain sales
made by a county agricultural society to include sales made prior to a county fair;
removing the requirement that a county agricultural society transfer tax savings
to the owner of the fairgrounds; amending Minnesota Statutes 2020, sections 38.27,
subdivision 4; 297A.70, subdivision 21.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2020, section 38.27, subdivision 4, is amended to read:
Subd. 4.
Use of a portion of county fair revenues.
A county agricultural society must
annually determine the amount of sales tax savings attributable to section 297A.70,
subdivision 21deleted text begin . If the county agricultural society owns its own fairgrounds, itdeleted text end new text begin , andnew text end must use
the amount equal to the sales tax savings to maintain, improve, or expand society-owned
buildings and facilities on the fairgroundsdeleted text begin ; otherwise it must transfer this amount to the
owner of the fairgrounds. An owner that receives a transfer of money under this subdivision
must use the transferred amount to maintain, improve, and expand entity owned buildings
and facilities on the county fairgroundsdeleted text end .
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
Sec. 2.
Minnesota Statutes 2020, section 297A.70, subdivision 21, is amended to read:
Subd. 21.
County agricultural society sales at county fairs.
Sales by a county
agricultural society during new text begin and prior to new text end a regularly scheduled county fair are exempt. For
purposes of this subdivision, sales include admissions to and parking at the county
fairgrounds, admissions to separately ticketed events run by the county agricultural society,
and concessions and other sales made by employees or volunteers of the county agricultural
society on the county fairgrounds. This exemption does not apply to sales deleted text begin ordeleted text end new text begin fornew text end events deleted text begin by
a county agricultural societydeleted text end held at a time other than at the time of the regularly scheduled
county fair, or events not held on the county fairgrounds.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end