1.1 A bill for an act
1.2 relating to taxation; sales and use; modifying certain remittance requirements;
1.3 amending Minnesota Statutes 2024, section 289A.20, by adding a subdivision.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2024, section 289A.20, is amended by adding a subdivision
1.6to read:
1.7 Subd. 4a.Sales and use tax remittance; professional athletic events.(a)
1.8Notwithstanding section 289A.20, subdivision 4, paragraphs (a) to (c), for qualifying retailers,
1.9the taxes imposed under chapter 297A on the sale of the privilege of admission under section
1.10297A.61, subdivision 3, paragraph (g), clause (1), to professional athletic events are due
1.11and payable to the commissioner on or before the 20th day of the month following the month
1.12in which the professional athletic event occurred.
1.13 (b) For purposes of this section, the following terms have the meanings given:
1.14 (1) "professional athletic event" means a sports game, match, activity, or series of games,
1.15matches, activities, or tournaments organized by a professional sports organization competing
1.16in Major League Baseball, Major League Soccer, the National Basketball Association, the
1.17Women's National Basketball Association, the National Football League, the National
1.18Hockey League, or the Professional Women's Hockey League; and
1.19 (2) "qualifying retailer" means a retailer that is a professional sports team that competes
1.20in Major League Baseball, Major League Soccer, the National Basketball Association, the
1.21Women's National Basketball Association, the National Football League, the National
1.22Hockey League, or the Professional Women's Hockey League.
1Section 1.
REVISOR EAP/CH 25-0523803/26/25
State of Minnesota
This Document can be made available
in alternative formats upon request
HOUSE OF REPRESENTATIVES
H. F. No. 3044
NINETY-FOURTH SESSION
Authored by Davids04/02/2025
The bill was read for the first time and referred to the Committee on Taxes 2.1 EFFECTIVE DATE.This section is effective retroactively for sales and purchases
2.2made after December 31, 2014.
2.3 Sec. 2. INTEREST AND PENALTIES.
2.4 Interest and penalties imposed under Minnesota Statutes, chapter 289A, or any other
2.5provision of law, on sales and purchases covered by section 1 and remitted as provided in
2.6that section, and made after December 31, 2014, and before the day following final enactment
2.7of this act, are void.
2.8 EFFECTIVE DATE.This section is effective the day following final enactment.
2Sec. 2.
REVISOR EAP/CH 25-0523803/26/25