Beginning July 1, 2007, the Minnesota State High School League shall annually determine the sales tax savings attributable to section 297A.70, subdivision 11a, and annually transfer that amount to a nonprofit charitable foundation created for the purpose of promoting high school extracurricular activities. The funds must be used by the foundation to make grants to fund, assist, recognize, or promote high school students' participation in extracurricular activities. The first priority for funding will be grants for scholarships to individuals to offset athletic fees. The foundation must equitably award grants based on considerations of gender balance, school size, and geographic location, to the extent feasible.
NOTE: The amendment to this section by Laws 2017, First Special Session chapter 1, article 3, section 4, is effective for sales and purchases made after June 30, 2017, and before July 1, 2027. Laws 2017, First Special Session chapter 1, article 3, section 4, the effective date.
Official Publication of the State of Minnesota
Revisor of Statutes