Minnesota Senate Bill SF2636 Introduced / Bill

                    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.​
1​Section 1.​
25-04176 as introduced​03/03/25 REVISOR EAP/HL​
SENATE​
STATE OF MINNESOTA​
S.F. No. 2636​NINETY-FOURTH SESSION​
(SENATE AUTHORS: REST)​
OFFICIAL STATUS​D-PG​DATE​
Introduction and first reading​03/17/2025​
Referred to Taxes​