The bill amends various sections of Minnesota Statutes to extend the sales tax savings on tickets and admissions for events sponsored by the Minnesota State High School League. Specifically, it modifies section 128C.24 to establish a requirement for annual transfers to a nonprofit foundation aimed at promoting high school extracurricular activities, with a focus on scholarships for athletic fees. Additionally, the bill introduces a new expiration date of July 1, 2035, for these provisions, ensuring continued support for high school extracurricular participation.

Furthermore, the bill updates section 297A.70, subdivision 11a, to clarify that tickets and admissions to Minnesota State High School League events are exempt from sales tax, with the same expiration date of July 1, 2035. It also revises the effective dates for certain provisions in Laws 2017, removing the previous expiration of July 1, 2027, and establishing that these sections will take effect the day following final enactment. Overall, the bill aims to enhance funding and support for high school extracurricular activities while providing tax relief for related admissions.

Statutes affected:
Introduction: 128C.24, 297A.70
1st Engrossment: 128C.24, 297A.70