1.1                          A bill for an act 
  1.2             relating to taxation; sales and use; exempting 
  1.3             admissions to high school league tournaments from the 
  1.4             sales tax; amending Minnesota Statutes 2000, section 
  1.5             297A.70, subdivision 11. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 2000, section 297A.70, 
  1.8   subdivision 11, is amended to read: 
  1.9      Subd. 11.  [SCHOOL TICKETS OR ADMISSIONS.] Tickets or 
  1.10  admissions to regular season school games, events, and 
  1.11  activities, and to events sponsored by the Minnesota state high 
  1.12  school league under chapter 128C, are exempt.  For purposes of 
  1.13  this subdivision, "school" has the meaning given it in section 
  1.14  120A.22, subdivision 4. 
  1.15     <b>[EFFECTIVE DATE.]</b> This section is effective for tickets and 
  1.16  admissions to events held after June 30, 2001.