as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am
A bill for an act
relating to taxes; exempting certain high school league tournaments from the
sales tax on admissions; amending Minnesota Statutes 2004, section 297A.70,
subdivision 11.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2004, section 297A.70, subdivision 11, is amended to
read:
new text begin (a) new text end Tickets or admissions to regular season
school games, events, and activities are exempt. For purposes of this subdivision, "school"
has the meaning given it in section 120A.22, subdivision 4.
new text begin
(b) The gross receipts from sales of tickets or admissions to interscholastic
tournaments conducted by administrative regions of the Minnesota State High School
League are exempt.
new text end
new text begin
This section is effective beginning with events held after
June 30, 2006.
new text end