SF 900

as introduced - 90th Legislature (2017 - 2018) Posted on 02/15/2017 10:35am

A bill for an act
relating to taxation; sales and use; modifying the exemption for Super Bowl
admissions; requiring certain reimbursements by the Minnesota Sports Facilities
Commission; amending Minnesota Statutes 2016, section 297A.68, subdivision
9.

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

Section 1.

Minnesota Statutes 2016, section 297A.68, subdivision 9, is amended to read:

Subd. 9.

Super Bowl admissions new text begin and related events new text end .

new text begin (a) new text end The granting of the privilege
of admission to a world championship football game sponsored by the National Football
League deleted text begin is deleted text end new text begin and to related events sponsored by the National Football League or its affiliates,
or the Minnesota Super Bowl Host Committee, are new text end exempt.

new text begin (b) The sale of nonresidential parking by the National Football League for attendance
at a world championship football game sponsored by the National Football League and for
related events sponsored by the National Football League or its affiliates, or the Minnesota
Super Bowl Host Committee, is exempt. Purchases of nonresidential parking services by
the Super Bowl Host Committee are purchases made exempt for retail.
new text end

new text begin (c) For the purposes of this subdivision:
new text end

new text begin (1) "related events sponsored by the National Football League or its affiliates" includes
but is not limited to preparatory advance visits, NFL Experience, NFL Tailgate, NFL On
Location, and NFL House; and
new text end

new text begin (2) "affiliates" does not include National Football League teams.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin The amendments to this section are effective for sales and
purchases made after June 30, 2016, and before March 1, 2018.
new text end

Sec. 2. new text begin CERTAIN REIMBURSEMENT AUTHORIZED; CONSIDERED
OPERATING OR CAPITAL EXPENSES.
new text end

new text begin Subdivision 1. new text end

new text begin Reimbursement authorized. new text end

new text begin (a) An amount equivalent to the taxes paid
under Minnesota Statutes, chapter 297A, and any local taxes administered by the Department
of Revenue, on purchases of tangible personal property, nonresidential parking services,
and lodging, as these terms are defined in Minnesota Statutes, chapter 297A, used and
consumed in connection with Super Bowl LII or related events sponsored by the National
Football League or its affiliates, will be reimbursed by the Minnesota Sports Facilities
Authority up to $1,600,000, if made after June 30, 2016, and before March 1, 2018. Only
purchases made by the Minnesota Super Bowl Host Committee, the National Football
League or its affiliates, or their employees or independent contractors, qualify to be
reimbursed under this section.
new text end

new text begin (b) For purposes of this subdivision:
new text end

new text begin (1) "employee or independent contractor" means only those employees or independent
contractors that make qualifying purchases that are reimbursed by the Minnesota Super
Bowl Host Committee or the National Football League or its affiliates; and
new text end

new text begin (2) "related events sponsored by the National Football League or its affiliates" includes
but is not limited to preparatory advance visits, NFL Experience, NFL Tailgate, NFL Honors,
and NFL House.
new text end

new text begin Subd. 2. new text end

new text begin Operating reserve and capital reserve fund. new text end

new text begin Notwithstanding the requirements
of Minnesota Statutes, section 473J.13, subdivisions 2 and 4, up to $1,600,000 of the balance
in the operating reserve or capital reserve fund may be used for the purposes of paying
reimbursements authorized under subdivision 1.
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, 2016, and before March 1, 2018.
new text end