1.1 	A bill for an act
1.2 	relating to taxes; exempting certain high school league tournaments from the 
1.3 	sales tax on admissions;amending Minnesota Statutes 2004, section 297A.70, 
1.4 	subdivision 11.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2004, section 297A.70, subdivision 11, is amended to 
1.7 	read:
1.8 		Subd. 11.School tickets or admissions. (a) Tickets or admissions to regular season 
1.9 	school games, events, and activities are exempt. For purposes of this subdivision, "school" 
1.10 	has the meaning given it in section  120A.22, subdivision 4. 
1.11 	(b) The gross receipts from sales of tickets or admissions to interscholastic 
1.12 	tournaments conducted by administrative regions of the Minnesota State High School 
1.13 	League are exempt.

1.14 	EFFECTIVE DATE. This section is effective beginning with events held after 
1.15 	June 30, 2006.