1.1 A bill for an act
1.2 relating to amateur sports; dedicating certain sales and use tax collections to the
1.3 Minnesota Amateur Sports Commission; creating an amateur sports account;
1.4 appropriating money; amending Minnesota Statutes 2024, section 297A.94;
1.5 proposing coding for new law in Minnesota Statutes, chapter 240A.
1.6BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.7 Section 1. [240A.15] AMATEUR SPORTS ACCOUNT.
1.8 (a) An amateur sports account is established in the special revenue fund and consists of
1.9money deposited under section 297A.94, paragraph (m). Money in the account, including
1.10interest, is appropriated to the commission for deferred maintenance costs at the National
1.11Sports Center in Blaine as determined annually by the Department of Administration in the
1.12Minnesota Enterprise Real Property Facilities Condition Assessment.
1.13 (b) Beginning September 1, 2025, and annually thereafter, if there are no costs identified
1.14under paragraph (a), revenue deposited under section 297A.94, paragraph (m), for sales and
1.15purchases made in the next fiscal year cancels to the general fund pursuant to section
1.16297A.94, paragraph (a). For purposes of this paragraph, "fiscal year" has the meaning given
1.17in section 16A.011, subdivision 14.
1.18 EFFECTIVE DATE.This section is effective for sales and purchases made after June
1.1930, 2025.
1Section 1.
REVISOR EAP/NS 25-0096712/04/24
State of Minnesota
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in alternative formats upon request
HOUSE OF REPRESENTATIVES
H. F. No. 1031
NINETY-FOURTH SESSION
Authored by Norris and West02/17/2025
The bill was read for the first time and referred to the Committee on State Government Finance and Policy 2.1 Sec. 2. Minnesota Statutes 2024, section 297A.94, is amended to read:
2.2 297A.94 DEPOSIT OF REVENUES.
2.3 (a) Except as provided in this section, the commissioner shall deposit the revenues,
2.4including interest and penalties, derived from the taxes imposed by this chapter in the state
2.5treasury and credit them to the general fund.
2.6 (b) The commissioner shall deposit taxes in the Minnesota agricultural and economic
2.7account in the special revenue fund if:
2.8 (1) the taxes are derived from sales and use of property and services purchased for the
2.9construction and operation of an agricultural resource project; and
2.10 (2) the purchase was made on or after the date on which a conditional commitment was
2.11made for a loan guaranty for the project under section 41A.04, subdivision 3.
2.12The commissioner of management and budget shall certify to the commissioner the date on
2.13which the project received the conditional commitment. The amount deposited in the loan
2.14guaranty account must be reduced by any refunds and by the costs incurred by the Department
2.15of Revenue to administer and enforce the assessment and collection of the taxes.
2.16 (c) The commissioner shall deposit the revenues, including interest and penalties, derived
2.17from the taxes imposed on sales and purchases included in section 297A.61, subdivision 3,
2.18paragraph (g), clauses (1) and (4), in the state treasury, and credit them as follows:
2.19 (1) first to the general obligation special tax bond debt service account in each fiscal
2.20year the amount required by section 16A.661, subdivision 3, paragraph (b); and
2.21 (2) after the requirements of clause (1) have been met, the balance to the general fund.
2.22 (d) Beginning with sales taxes remitted after July 1, 2017, the commissioner shall deposit
2.23in the state treasury the revenues collected under section 297A.64, subdivision 1, including
2.24interest and penalties and minus refunds, and credit them to the highway user tax distribution
2.25fund.
2.26 (e) The commissioner shall deposit the revenues, including interest and penalties,
2.27collected under section 297A.64, subdivision 5, in the state treasury and credit them to the
2.28general fund. By July 15 of each year the commissioner shall transfer to the highway user
2.29tax distribution fund an amount equal to the excess fees collected under section 297A.64,
2.30subdivision 5, for the previous calendar year.
2.31 (f) Beginning with sales taxes remitted after July 1, 2017, in conjunction with the deposit
2.32of revenues under paragraph (d), the commissioner shall deposit into the state treasury and
2Sec. 2.
REVISOR EAP/NS 25-0096712/04/24 3.1credit to the highway user tax distribution fund an amount equal to the estimated revenues
3.2derived from the tax rate imposed under section 297A.62, subdivision 1, on the lease or
3.3rental for not more than 28 days of rental motor vehicles subject to section 297A.64. The
3.4commissioner shall estimate the amount of sales tax revenue deposited under this paragraph
3.5based on the amount of revenue deposited under paragraph (d).
3.6 (g) The commissioner must deposit the revenues derived from the taxes imposed under
3.7section 297A.62, subdivision 1, on the sale and purchase of motor vehicle repair and
3.8replacement parts in the state treasury and credit:
3.9 (1) 43.5 percent in each fiscal year to the highway user tax distribution fund;
3.10 (2) a percentage to the transportation advancement account under section 174.49 as
3.11follows:
3.12 (i) 3.5 percent in fiscal year 2024;
3.13 (ii) 4.5 percent in fiscal year 2025;
3.14 (iii) 5.5 percent in fiscal year 2026;
3.15 (iv) 7.5 percent in fiscal year 2027;
3.16 (v) 14.5 percent in fiscal year 2028;
3.17 (vi) 21.5 percent in fiscal year 2029;
3.18 (vii) 28.5 percent in fiscal year 2030;
3.19 (viii) 36.5 percent in fiscal year 2031;
3.20 (ix) 44.5 percent in fiscal year 2032; and
3.21 (x) 56.5 percent in fiscal year 2033 and thereafter; and
3.22 (3) the remainder in each fiscal year to the general fund.
3.23For purposes of this paragraph, "motor vehicle" has the meaning given in section 297B.01,
3.24subdivision 11, and "motor vehicle repair and replacement parts" includes (i) all parts, tires,
3.25accessories, and equipment incorporated into or affixed to the motor vehicle as part of the
3.26motor vehicle maintenance and repair, and (ii) paint, oil, and other fluids that remain on or
3.27in the motor vehicle as part of the motor vehicle maintenance or repair. For purposes of this
3.28paragraph, "tire" means any tire of the type used on highway vehicles, if wholly or partially
3.29made of rubber and if marked according to federal regulations for highway use.
3Sec. 2.
REVISOR EAP/NS 25-0096712/04/24 4.1 (h) 81.56 percent of the revenues, including interest and penalties, transmitted to the
4.2commissioner under section 297A.65, must be deposited by the commissioner in the state
4.3treasury as follows:
4.4 (1) 47.5 percent of the receipts must be deposited in the heritage enhancement account
4.5in the game and fish fund, and may be spent only on activities that improve, enhance, or
4.6protect fish and wildlife resources, including conservation, restoration, and enhancement
4.7of land, water, and other natural resources of the state;
4.8 (2) 22.5 percent of the receipts must be deposited in the natural resources fund, and may
4.9be spent only for state parks and trails;
4.10 (3) 22.5 percent of the receipts must be deposited in the natural resources fund, and may
4.11be spent only on metropolitan park and trail grants;
4.12 (4) three percent of the receipts must be deposited in the natural resources fund, and
4.13may be spent only on local trail grants;
4.14 (5) two percent of the receipts must be deposited in the natural resources fund, and may
4.15be spent only for the Minnesota Zoological Garden, the Como Park Zoo and Conservatory,
4.16and the Duluth Zoo; and
4.17 (6) 2.5 percent of the receipts must be deposited in the pollinator account established in
4.18section 103B.101, subdivision 19.
4.19 (i) 1.5 percent of the revenues, including interest and penalties, transmitted to the
4.20commissioner under section 297A.65 must be deposited in a regional parks and trails account
4.21in the natural resources fund and may only be spent for parks and trails of regional
4.22significance outside of the seven-county metropolitan area under section 85.535, based on
4.23recommendations from the Greater Minnesota Regional Parks and Trails Commission under
4.24section 85.536.
4.25 (j) 1.5 percent of the revenues, including interest and penalties, transmitted to the
4.26commissioner under section 297A.65 must be deposited in an outdoor recreational
4.27opportunities for underserved communities account in the natural resources fund and may
4.28only be spent on projects and activities that connect diverse and underserved Minnesotans
4.29through expanding cultural environmental experiences, exploration of their environment,
4.30and outdoor recreational activities.
4.31 (k) The revenue dedicated under paragraph (h) may not be used as a substitute for
4.32traditional sources of funding for the purposes specified, but the dedicated revenue shall
4.33supplement traditional sources of funding for those purposes. Land acquired with money
4Sec. 2.
REVISOR EAP/NS 25-0096712/04/24 5.1deposited in the game and fish fund under paragraph (h) must be open to public hunting
5.2and fishing during the open season, except that in aquatic management areas or on lands
5.3where angling easements have been acquired, fishing may be prohibited during certain times
5.4of the year and hunting may be prohibited. At least 87 percent of the money deposited in
5.5the game and fish fund for improvement, enhancement, or protection of fish and wildlife
5.6resources under paragraph (h) must be allocated for field operations.
5.7 (l) The commissioner must deposit the revenues, including interest and penalties minus
5.8any refunds, derived from the sale of items regulated under section 624.20, subdivision 1,
5.9that may be sold to persons 18 years old or older and that are not prohibited from use by
5.10the general public under section 624.21, in the state treasury and credit:
5.11 (1) 25 percent to the volunteer fire assistance grant account established under section
5.1288.068;
5.13 (2) 25 percent to the fire safety account established under section 297I.06, subdivision
5.143; and
5.15 (3) the remainder to the general fund.
5.16 For purposes of this paragraph, the percentage of total sales and use tax revenue derived
5.17from the sale of items regulated under section 624.20, subdivision 1, that are allowed to be
5.18sold to persons 18 years old or older and are not prohibited from use by the general public
5.19under section 624.21, is a set percentage of the total sales and use tax revenues collected in
5.20the state, with the percentage determined under Laws 2017, First Special Session chapter
5.211, article 3, section 39.
5.22 (m) Subject to the requirements of section 240A.15, paragraph (b), the commissioner
5.23shall deposit revenues, including interest and penalties, derived from taxes on sales and
5.24purchases made at the National Sports Center in Blaine, in the amateur sports account in
5.25the special revenue fund.
5.26 (m) (n) The revenues deposited under paragraphs (a) to (l) (m) do not include the
5.27revenues, including interest and penalties, generated by the sales tax imposed under section
5.28297A.62, subdivision 1a, which must be deposited as provided under the Minnesota
5.29Constitution, article XI, section 15.
5.30 EFFECTIVE DATE.This section is effective for sales and purchases made after June
5.3130, 2025.
5Sec. 2.
REVISOR EAP/NS 25-0096712/04/24