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SF 1238

as introduced - 93rd Legislature (2023 - 2024) Posted on 06/13/2023 10:22am

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 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 2022, sections 38.27,
subdivision 4; 297A.70, subdivision 21.

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

Section 1.

Minnesota Statutes 2022, 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 2022, section 297A.70, subdivision 21, is amended to read:


Subd. 21.

County agricultural society sales at county fairs.

new text begin (a) The following new text end sales
by a county agricultural society deleted text begin during a regularly scheduled county fair are exempt. For
purposes of this subdivision, sales includedeleted text end new text begin are exempt:
new text end

new text begin (1) new text end admissions to and parking at the county fairgroundsdeleted text begin ,deleted text end new text begin ;
new text end

new text begin (2) new text end admissions to separately ticketed events run by the county agricultural societydeleted text begin ,deleted text end new text begin ;new text end and

new text begin (3) new text end concessions and other sales made by employees or volunteers of the county
agricultural society on the county fairgrounds.

deleted text begin Thisdeleted text end new text begin (b) Thenew text end exemption new text begin under paragraph (a) new text end 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