1.1                          A bill for an act
  1.2             relating to education; exempting high school league 
  1.3             tournament admissions from the sales tax on 
  1.4             admissions; 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.] (a) The gross 
  1.10  receipts from sales of tickets or admissions to regular season 
  1.11  school games, events, and activities are exempt.  For purposes 
  1.12  of this subdivision, "school" has the meaning given it in 
  1.13  section 120.101, subdivision 4.  
  1.14     (b) The gross receipts from sales of tickets or admissions 
  1.15  to interscholastic tournaments sponsored by the Minnesota state 
  1.16  high school league are exempt.