SF 491

as introduced - 80th Legislature (1997 - 1998) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; exempting sales of tickets or 
  1.3             admissions to high school athletic tournaments from 
  1.4             taxation; amending Minnesota Statutes 1996, section 
  1.5             297A.25, subdivision 30. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1996, section 297A.25, 
  1.8   subdivision 30, is amended to read: 
  1.9      Subd. 30.  [SCHOOL TICKETS OR ADMISSIONS.] The gross 
  1.10  receipts from sales of tickets or admissions to regular 
  1.11  season and tournament school games, including interscholastic 
  1.12  tournaments sponsored by the Minnesota state high school league 
  1.13  or its regional organizations, events, and activities are 
  1.14  exempt.  For purposes of this subdivision, "school" has the 
  1.15  meaning given it in section 120.101, subdivision 4.  
  1.16     Sec. 2.  [EFFECTIVE DATE.] 
  1.17     Section 1 is effective for sales after June 30, 1997.