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Minnesota Legislature

Office of the Revisor of Statutes

SF 48

as introduced - 91st Legislature (2019 - 2020) Posted on 01/10/2019 03:53pm

KEY: stricken = removed, old language.
underscored = added, new language.

Current Version - as introduced

Line numbers 1.1 1.2 1.3 1.4 1.5
1.6 1.7 1.8 1.9 1.10 1.11
1.12 1.13

A bill for an act
relating to taxation; sales and use; expanding the exemption for certain nonprofit
ice facilities; amending Minnesota Statutes 2018, section 297A.70, subdivision
20.

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

Section 1.

Minnesota Statutes 2018, 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 new text beginowning or new text endoperating ice arenas or rinks that are new text begin(1) new text endpart of new text begineither new text endthe Duluth Heritage
Sports Centernew text begin or the David M. Thaler Sports Center;new text end and new text begin(2) new text endare 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, 2019.
new text end