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Minnesota Legislature

Office of the Revisor of Statutes

SF 1735

as introduced - 91st Legislature (2019 - 2020) Posted on 02/25/2019 04:19pm

KEY: stricken = removed, old language.
underscored = added, new language.

Current Version - as introduced

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A bill for an act
relating to taxation; sales and use; providing an exemption for certain collegiate
ticket purchasing rights; amending Minnesota Statutes 2018, section 297A.67, by
adding a subdivision.

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

Section 1.

Minnesota Statutes 2018, section 297A.67, is amended by adding a subdivision
to read:


new text begin Subd. 37. new text end

new text begin Ticket purchasing rights to collegiate events. new text end

new text begin The sale of the privilege of
admission under section 297A.61, subdivision 3, paragraph (g), clause (1), does not include
consideration paid for the right to purchase a ticket to a collegiate athletic event in a preferred
area, and the sale of the right to purchase a ticket is exempt provided that:
new text end

new text begin (1) the consideration paid for the right to purchase in the preferred area is used entirely
to support student scholarship costs;
new text end

new text begin (2) the consideration paid for the right to purchase in the preferred area 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 area.
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