SF2636
Minnesota intercollegiate sports tickets and admissions sales tax exemption authorization
Legislative Session 94 (2025-2026)
Related bill: HF2748
AI Generated Summary
Purpose of the Bill
The bill aims to change tax laws by creating a tax exemption for certain types of sales related to higher education sports events in Minnesota.
Main Provisions
- Tax Exemption on Tickets: The bill proposes an exemption from sales and use taxes for tickets and admissions to intercollegiate sports events.
- Applicable Institutions: The exemption applies to sports events organized by public institutions of higher education in Minnesota. This includes state universities, community colleges, technical colleges, and the University of Minnesota.
- Eligible Sports: The events must be intercollegiate sports, which are those played at the college level and recognized by a national association that governs collegiate athletics.
Significant Changes to Existing Law
- The proposed amendment to Minnesota Statutes 2024 section 297A.70 would introduce a new subdivision specifically exempting certain intercollegiate sports tickets from sales tax, which was not previously covered in the tax code.
Relevant Terms
- Tax exemption
- Intercollegiate sports
- Public institution of higher education
- Sales and use taxes
- Minnesota Statutes section 297A.70
Past committee meetings
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Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| March 17, 2025 | Senate | Action | Introduction and first reading | ||
| March 17, 2025 | Senate | Action | Referred to | Taxes |
Meeting documents
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Progress through the legislative process
In Committee