1.1                          A bill for an act 
  1.2             relating to taxation; providing that sales of 
  1.3             admissions to the Minnesota zoo are exempt from 
  1.4             taxation; amending Minnesota Statutes 2000, section 
  1.5             297A.70, subdivision 10. 
  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 10, is amended to read: 
  1.9      Subd. 10.  [NONPROFIT TICKETS OR ADMISSIONS.] (a) Tickets 
  1.10  or admissions to the premises of or events sponsored by an 
  1.11  organization that provides an opportunity for citizens of the 
  1.12  state to participate in the creation, performance, or 
  1.13  appreciation of the arts are exempt if the organization is 
  1.14  either (1) a tax-exempt organization within the meaning of 
  1.15  Minnesota Statutes 1980, section 290.05, subdivision 1, clause 
  1.16  (i), or (2) a municipal board that promotes cultural and arts 
  1.17  activities.  The exemption provided with respect to a municipal 
  1.18  board applies only to tickets and admissions to events sponsored 
  1.19  by the board. 
  1.20     (b) Tickets or admissions to the premises of the Minnesota 
  1.21  zoological garden are exempt, provided that the exemption under 
  1.22  this paragraph does not apply to tickets or admissions to 
  1.23  performances or events held on the premises unless the 
  1.24  performance or event is sponsored and conducted exclusively by 
  1.25  the Minnesota zoological board or employees of the Minnesota 
  2.1   zoological garden. 
  2.2      <b>[EFFECTIVE DATE.]</b> This section is effective for sales after 
  2.3   June 30, 2001.