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SF 1926

as introduced - 92nd Legislature (2021 - 2022) Posted on 04/14/2021 09:01am

KEY: stricken = removed, old language.
underscored = added, new language.
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A bill for an act
relating to taxation; sales and use; providing an exemption for certain ticket
purchasing rights; amending Minnesota Statutes 2020, section 297A.67, by adding
a subdivision.

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

Section 1.

Minnesota Statutes 2020, section 297A.67, is amended by adding a subdivision
to read:


new text begin Subd. 38. new text end

new text begin Season ticket purchasing rights to collegiate events. new text end

new text begin The sale of a right to
purchase the privilege of admission to a college or university athletic event in a preferred
viewing location for a season of a particular athletic event is exempt if:
new text end

new text begin (1) the consideration paid for the right to purchase is used entirely to support student
scholarship, wellness, and academic costs;
new text end

new text begin (2) the consideration paid for the right to purchase is separately stated from the admission
price; and
new text end

new text begin (3) the admission price is equal to or greater than the highest priced general admission
ticket for the closest seat not in the preferred viewing location.
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, 2021.
new text end