This bill amends Minnesota Statutes 2024, section 297A.68, by adding a new subdivision that provides a sales and use tax exemption for admissions to championship golf tournaments sponsored by the Professional Golfers' Association of America (PGA) and related events. The new legal language specifies that the privilege of admission to these events will not be subject to sales tax, thereby encouraging attendance and participation in such tournaments.

The effective date for this exemption is set for sales and purchases made after June 30, 2025. This change aims to promote the hosting of PGA events in Minnesota and support the local economy by attracting golf enthusiasts and tourists to the state.

Statutes affected:
Introduction: 297A.68