This bill proposes an amendment to Minnesota Statutes 2024, section 297A.68, to provide 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 subdivision, designated as Subd. 9a, 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 legislative change aims to promote the hosting of championship golf events in Minnesota, potentially boosting tourism and local economies associated with these high-profile sporting events.

Statutes affected:
Introduction: 297A.68