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SF3228 (Legislative Session 94 (2025-2026))

Certain remittance requirements modification

Related bill: HF3044

AI Generated Summary

Purpose of the Bill

The purpose of this bill is to modify the sales and use tax remittance requirements for professional athletic events in Minnesota. The bill aims to set specific guidelines for when taxes on ticket sales for these events must be paid to the state.

Main Provisions

  • Tax Due Date Change: The bill specifies that taxes due on the sale of tickets for professional athletic events must be paid to the commissioner by the 20th day of the month following the event.
  • Relevant Tax Code: This modification applies to taxes imposed under Minnesota Statutes chapter 297A.
  • Events Covered: The term "professional athletic event" includes sports games, matches, and tournaments organized by national professional leagues such as 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).

Significant Changes to Existing Law

  • The bill adds a new subdivision to Minnesota Statutes section 289A.20, outlining the revised tax remittance requirement specifically for professional sports events. This is a change from the existing general provisions for sales tax remittance that did not have an event-specific deadline.

Relevant Terms

  • Sales and use tax
  • Tax remittance
  • Professional athletic events
  • Major leagues (e.g., MLB, MLS, NBA, WNBA, NFL, NHL, PWHL)

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
April 01, 2025SenateFloorActionIntroduction and first reading
April 01, 2025SenateFloorActionIntroduction and first reading
April 01, 2025SenateFloorActionReferred toTaxes

Citations

 
[
  {
    "analysis": {
      "added": [
        "A new subdivision 4a specifically addressing remittance of sales tax for professional athletic events."
      ],
      "removed": [
        ""
      ],
      "summary": "This bill modifies sales and use tax remittance requirements for professional athletic events under section 289A.20.",
      "modified": [
        "Existing deadlines adjusted to accommodate new monthly remittance schedule for qualifying retailers."
      ]
    },
    "citation": "289A.20",
    "subdivision": "subdivision 4"
  },
  {
    "analysis": {
      "added": [
        "Clarification of sales tax application to admission sales for professional athletic events."
      ],
      "removed": [
        ""
      ],
      "summary": "This bill amends the sales tax statute specifically pertaining to sales related to professional athletic event admissions.",
      "modified": [
        "Definition of professional athletic event expanded to include various professional leagues."
      ]
    },
    "citation": "297A.61",
    "subdivision": "subdivision 3"
  }
]

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