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HF3044 (Legislative Session 94 (2025-2026))

Sales and use tax; certain remittance requirements modified.

Related bill: SF3228

AI Generated Summary

Purpose of the Bill

The purpose of this bill is to adjust the tax remittance requirements for sales and use taxes collected on admission to professional athletic events in Minnesota.

Main Provisions

  • Tax Due Date Change: The bill specifies that the sales and use taxes imposed on tickets (or admission sales) to professional athletic events must be paid to the state by the 20th day of the month following the event. This clarifies and updates the timing for when these taxes must be submitted.

  • Applicable Sports and Leagues: The regulation applies to events organized by major professional sports leagues. These include Major League Baseball (MLB), Major League Soccer (MLS), the National Basketball Association (NBA), the Women’s National Basketball Association (WNBA), the National Football League (NFL), the National Hockey League (NHL), and the Professional Women's Hockey League (PWHL).

  • Definition of a Qualifying Retailer: For the purposes of this bill, a "qualifying retailer" is defined as a professional sports team that is part of any of the aforementioned leagues.

Significant Changes to Existing Law

  • The amendment adds a new subdivision that specifically addresses the tax remittance requirements for professional athletic events, thereby standardizing when these taxes must be remitted distinct from other types of sales and use taxes.

Relevant Terms - Sales and use tax - Professional athletic events - Major League Baseball (MLB) - Major League Soccer (MLS) - National Basketball Association (NBA) - Women’s National Basketball Association (WNBA) - National Football League (NFL) - National Hockey League (NHL) - Professional Women's Hockey League (PWHL) - Tax remittance - Admission sales

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
April 01, 2025HouseFloorActionIntroduction and first reading, referred toTaxes

Citations

 
[
  {
    "analysis": {
      "added": [
        "A new subdivision specifying tax remittance deadlines for professional sports events."
      ],
      "removed": [],
      "summary": "This bill modifies the remittance requirements for sales and use tax specifically related to professional athletic events.",
      "modified": []
    },
    "citation": "289A.20",
    "subdivision": "subdivision 4"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill references the existing statute for defining terms related to sales tax on admission to professional athletic events.",
      "modified": []
    },
    "citation": "297A.61",
    "subdivision": "subdivision 3"
  }
]

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