SF 3156

as introduced - 90th Legislature (2017 - 2018) Posted on 03/13/2018 08:56am

A bill for an act
relating to taxation; sales and use; exempting admissions to major professional
golf tournaments; amending Minnesota Statutes 2016, section 297A.68, by adding
a subdivision.

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

Section 1.

Minnesota Statutes 2016, section 297A.68, is amended by adding a subdivision
to read:

new text begin Subd. 46. new text end

new text begin Admissions to major professional golf tournaments. new text end

new text begin The granting of the
privilege of admission to a major professional golf tournament is exempt. For purposes of
this subdivision "major professional golf tournament" means the U.S. Open, the U.S.
Women's Open, the U.S. Senior Open, the PGA Championship, the Women's PGA
Championship, or the Ryder Cup.
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, 2019.
new text end