Minnesota SF 978: Sales and use tax exemption for cemetery headstones and footstones

Status: Referred to Taxes (as of 2021-02-15)
State: Minnesota · Session: 2021-2022 · Bill: SF 978
Subjects: Death, Funerals, and Cemeteries, Taxation-Sales and Use
Sponsors: Duckworth
Bill Text

1.1 A bill for an act
1.2 relating to gambling; authorizing and providing for sports betting; establishing
1.3 licenses; prohibiting local restrictions; providing for taxation of sports betting;
1.4 providing civil and criminal penalties; requiring reports; appropriating money;
1.5 amending Minnesota Statutes 2024, sections 240.01, subdivision 1b; 245.98,
1.6 subdivision 2; 260B.007, subdivision 16; 325E.42, subdivision 2; 609.75,
1.7 subdivisions 3, 4, 7, by adding a subdivision; 609.755; 609.76, subdivision 2;
1.8 proposing coding for new law in Minnesota Statutes, chapters 299L; 609; proposing
1.9 coding for new law as Minnesota Statutes, chapter 297J.
1.10 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.11 ARTICLE 1
1.12 LAWFUL SPORTS BETTING
1.13 Section 1. Minnesota Statutes 2024, section 240.01, subdivision 1b, is amended to read:
1.14 Subd. 1b.Advance deposit wager."Advance deposit wager" means a wager placed
1.15 through an advance deposit wagering provider on a horse race that is conducted outside of
1.16 the state.
1.17 Sec. 2. [299L.10] DEFINITIONS.
1.18 Subdivision 1.Terms.For the purposes of this chapter, the following terms have the
1.19 meanings given them.
1.20 Subd. 2.Athletic event."Athletic event" means a sports game, match, or activity, or
1.21 series of games, matches, activities, or tournaments involving the athletic skill of one or
1.22 more players or participants. Athletic event does not include any of the following:
1.23 (1) horse racing as defined in section 240.01, subdivision 8;
1Article 1 Sec. 2.
25-02353 as introduced01/22/25 REVISOR JSK/AD
SENATE
STATE OF MINNESOTA
S.F. No. 978NINETY-FOURTH SESSION
(SENATE AUTHORS: MARTY, Dibble and Maye Quade)
OFFICIAL STATUSD-PGDATE
Introduction and first reading26602/03/2025
Referred to State and Local Government
Author added Maye Quade31602/06/2025

2.1 (2) an esports or athletic competition, demonstration, activity, or tournament organized
2.2 by an elementary, middle, or high school; by a public or private institution of higher
2.3 education; or by any youth activity sports program, league, or clinic;
2.4 (3) a fantasy sports contest in which participants assemble teams of athletes or individuals
2.5 and the winning outcome reflects the relative knowledge and skill of the participants and
2.6 is determined predominantly by the accumulated statistical results of the performance of
2.7 athletes or individuals in an actual event; or
2.8 (4) the performance of an individual athlete participating in a single game or match of
2.9 a collegiate team.
2.10 Subd. 3.Authorized participant."Authorized participant" means an individual who
2.11 has a valid mobile sports betting account with a mobile betting operator and is at least 21
2.12 years of age.
2.13 Subd. 4.Casino."Casino" means an establishment in which gaming is lawfully conducted
2.14 by an Indian Tribe in the state of Minnesota pursuant to the Indian Gaming Regulatory Act
2.15 and in accordance with a Tribal gaming ordinance and applicable Tribal-state compacts.
2.16 Subd. 5.Class III gaming."Class III gaming" has the meaning given in United States
2.17 Code, title 25, section 2703.
2.18 Subd. 6.College sports."College sports" means a sporting event in which at least one
2.19 participant is a team or individual from a public or private institution of higher education.
2.20 Subd. 7.Compact."Compact" means a Tribal-state compact governing the conduct of
2.21 class III gaming on Indian lands that is negotiated under section 3.9221, any other state law,
2.22 or pursuant to the Indian Gaming Regulatory Act, Public Law 100-497, and future
2.23 amendments to it.
2.24 Subd. 8.Esports events."Esports events" are leagues, competitive circuits, tournaments,
2.25 or similar competitions where individuals or teams play video games typically for spectators
2.26 either in-person or online for the purpose of entertainment, prizes, and money that meets
2.27 the following conditions:
2.28 (1) the video game does not simulate the play of a game classified as Class I, II, or III
2.29 under the Indian Gaming Regulatory Act, Public Law 100-497, and future amendments to
2.30 it; and
2.31 (2) the video game is approved by the commissioner and publisher to be an event eligible
2.32 for wagering.
2Article 1 Sec. 2.
25-02353 as introduced01/22/25 REVISOR JSK/AD

3.1 Subd. 9.Indian Tribe."Indian Tribe" means the following federally recognized Tribes
3.2 and any instrumentality, political subdivision, legal entity, or other organization through
3.3 which one of them conducts business:
3.4 (1) the Fond du Lac Band;
3.5 (2) the Grand Portage Band;
3.6 (3) the Mille Lacs Band;
3.7 (4) the White Earth Band;
3.8 (5) the Bois Forte Band;
3.9 (6) the Leech Lake Band;
3.10 (7) the Red Lake Nation;
3.11 (8) the Upper Sioux Community;
3.12 (9) the Lower Sioux Indian Community;
3.13 (10) the Shakopee Mdewakanton Sioux Commu
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