Minnesota HF 4385: Suite license sales tax exemption repealed.
Status: Introduction and first reading, referred to Taxes (as of 2022-03-17)
State: Minnesota · Session: 2021-2022 · Bill: HF 4385
Subjects: Licenses, Taxation-Sales and Use
Sponsors: Gomez
Bill Text
1.1 A bill for an act 1.2 relating to taxation; sales and use; repealing the exemption on the sale of suite 1.3 licenses; repealing Minnesota Statutes 2020, section 297A.67, subdivision 35. 1.4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 1.5 Section 1. REPEALER. 1.6 Minnesota Statutes 2020, section 297A.67, subdivision 35, is repealed. 1.7 EFFECTIVE DATE.This section is effective the day following final enactment. 1Section 1. REVISOR EAP/KR 21-0192401/22/21 State of Minnesota This Document can be made available in alternative formats upon request HOUSE OF REPRESENTATIVES H. F. No. 4385 NINETY-SECOND SESSION Authored by Gomez03/17/2022 The bill was read for the first time and referred to the Committee on Taxes 297A.67 GENERAL EXEMPTIONS. Subd. 35.Suite licenses.The sale of the privilege of admission under section 297A.61, subdivision 3, paragraph (g), clause (1), to a place of amusement or athletic event does not include consideration paid for a license to use a private suite, private skybox, or private box seat, and the sale of the license is exempt provided that: (1) the lessee may use the private suite, private skybox, or private box seat by mutual arrangement with the lessor on days when there is no amusement or athletic event; and (2) the sales price for the privilege of admission is separately stated and is equal to or greater than the highest priced general admission ticket for the closest seat not in the private suite, private skybox, or private box seat. 1R APPENDIX Repealed Minnesota Statutes: 21-01924
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