| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 1.1 A bill for an act | |
| 2 | 2 | 1.2 relating to taxation; sales and use; providing an exemption for Minnesota | |
| 3 | 3 | 1.3 intercollegiate sports tickets and admissions; amending Minnesota Statutes 2024, | |
| 4 | 4 | 1.4 section 297A.70, by adding a subdivision. | |
| 5 | 5 | 1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: | |
| 6 | 6 | 1.6 Section 1. Minnesota Statutes 2024, section 297A.70, is amended by adding a subdivision | |
| 7 | 7 | 1.7to read: | |
| 8 | 8 | 1.8 Subd. 11b.Minnesota intercollegiate sport tickets and admissions.(a) Tickets and | |
| 9 | 9 | 1.9admissions to games and events for an intercollegiate sport sponsored by a public institution | |
| 10 | 10 | 1.10of higher education are exempt. | |
| 11 | 11 | 1.11 (b) For the purposes of this subdivision: | |
| 12 | 12 | 1.12 (1) "intercollegiate sport" means a sport played at the collegiate level for which eligibility | |
| 13 | 13 | 1.13requirements for participation by a student athlete are established by a national association | |
| 14 | 14 | 1.14that promotes or regulates collegiate athletics; and | |
| 15 | 15 | 1.15 (2) "public institution of higher education" means a state university, a state community | |
| 16 | 16 | 1.16college, a state technical college, or the University of Minnesota. | |
| 17 | 17 | 1.17 EFFECTIVE DATE.This section is effective for sales and purchases made after June | |
| 18 | 18 | 1.1830, 2025. | |
| 19 | 19 | 1Section 1. | |
| 20 | 20 | 25-04176 as introduced03/03/25 REVISOR EAP/HL | |
| 21 | 21 | SENATE | |
| 22 | 22 | STATE OF MINNESOTA | |
| 23 | 23 | S.F. No. 2636NINETY-FOURTH SESSION | |
| 24 | 24 | (SENATE AUTHORS: REST) | |
| 25 | 25 | OFFICIAL STATUSD-PGDATE | |
| 26 | 26 | Introduction and first reading03/17/2025 | |
| 27 | 27 | Referred to Taxes |