1.1 A bill for an act
1.2 relating to taxation; sales and use; providing an exemption for Minnesota
1.3 intercollegiate sports tickets and admissions; amending Minnesota Statutes 2024,
1.4 section 297A.70, by adding a subdivision.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2024, section 297A.70, is amended by adding a subdivision
1.7to read:
1.8 Subd. 11b.Minnesota intercollegiate sport tickets and admissions.(a) Tickets and
1.9admissions to games and events for an intercollegiate sport sponsored by a public institution
1.10of higher education are exempt.
1.11 (b) For the purposes of this subdivision:
1.12 (1) "intercollegiate sport" means a sport played at the collegiate level for which eligibility
1.13requirements for participation by a student athlete are established by a national association
1.14that promotes or regulates collegiate athletics; and
1.15 (2) "public institution of higher education" means a state university, a state community
1.16college, a state technical college, or the University of Minnesota.
1.17 EFFECTIVE DATE.This section is effective for sales and purchases made after June
1.1830, 2025.
1Section 1.
REVISOR EAP/HL 25-0417603/03/25
State of Minnesota
This Document can be made available
in alternative formats upon request
HOUSE OF REPRESENTATIVES
H. F. No. 2748
NINETY-FOURTH SESSION
Authored by Davids03/24/2025
The bill was read for the first time and referred to the Committee on Taxes