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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Bill information comes from public records published by the Office of the Revisor of Statutes, the Minnesota House and the Minnesota Senate. AI summaries are written by MinneSlate and are not official. MinneSlate is independent and is not affiliated with the State of Minnesota or the Minnesota Legislature.
Progress through the legislative process
In Committee