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HF 3584

as introduced - 90th Legislature (2017 - 2018) Posted on 03/08/2018 02:41pm

KEY: stricken = removed, old language.
underscored = added, new language.
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A bill for an act
relating to taxation; sales and use; expanding the exemption for certain nonprofit
ice facilities; amending Minnesota Statutes 2017 Supplement, section 297A.70,
subdivision 20.

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

Section 1.

Minnesota Statutes 2017 Supplement, section 297A.70, subdivision 20, is
amended to read:


Subd. 20.

Ice arenas and rinks.

Sales to organizations that exist primarily for the purpose
of operating ice arenas or rinks that are new text begin (1) new text end part of new text begin either new text end the Duluth Heritage Sports Centernew text begin
or the David M. Thaler Sports Center;
new text end and new text begin (2) new text end are used for youth and high school programsnew text begin ,new text end
are exempt if the organization is a private, nonprofit corporation exempt from federal income
taxation under section 501(c)(3) of the Internal Revenue Code.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after June
30, 2018.
new text end