This bill proposes significant changes to Minnesota's sales and use tax laws by repealing exemptions related to preferred athletic facility seating and amenities included with admission privileges. Specifically, it amends Minnesota Statutes 2024, section 297A.61, subdivision 4, to remove exemptions for suite licenses and season ticket purchasing rights to collegiate events, as well as amenities sold by professional sports teams. The bill also includes an effective date for these changes, stating they will apply to sales and purchases made after June 30, 2026.

Additionally, the bill appropriates $7,650,000 from the general fund for fiscal year 2027 to support safe harbor shelter and housing grants, with a base increase to $8,430,000 for fiscal year 2028 and beyond. The repeal of specific subdivisions under Minnesota Statutes 2024, including sections 297A.67, subdivisions 35 and 38, and 297A.68, subdivision 46, is also included in the bill, further solidifying the removal of these tax exemptions.

Statutes affected:
Introduction: 297A.61