SF 3767

as introduced - 91st Legislature (2019 - 2020) Posted on 02/27/2020 04:26pm

A bill for an act
relating to taxation; sales and use; expanding the exemption for certain sales by
agricultural societies; amending Minnesota Statutes 2019 Supplement, section
297A.70, subdivision 21.

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

Section 1.

Minnesota Statutes 2019 Supplement, section 297A.70, subdivision 21, is
amended to read:

Subd. 21.

County agricultural society sales at county fairs.

Sales by a county
agricultural society deleted text begin during deleted text end new text begin for new text end a regularly scheduled county fair are exempt. For purposes
of this subdivision, sales include admissions to and parking at the county fairgrounds,
admissions to separately ticketed events run by the county agricultural society, and
concessions and other sales made by employees or volunteers of the county agricultural
society on the county fairgrounds. new text begin This exemption applies to presales of parking or
admissions for days or events that are part of the regularly scheduled county fair. new text end This
exemption does not apply to new text begin other new text end sales or events by a county agricultural society held at a
time other than at the time of the regularly scheduled county fair, or events not held on the
county fairgrounds.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after June
30, 2020.
new text end