Purpose of the Bill

The purpose of this bill is to modify the sales and use tax remittance requirements for professional athletic events in Minnesota. It aims to streamline the tax collection process specific to the sales of admission to professional sports events.

Main Provisions

• Tax Remittance Change: This bill introduces a new deadline for sales tax payments related to professional athletic events. It specifies that taxes from the sale of admissions to these events must be paid to the state commissioner by the 20th day of the month following the event.

• Applicability: The requirement applies to qualifying retailers, which are defined as professional sports teams within the major leagues.

Significant Changes to Existing Law

• The bill adds a new subdivision to Minnesota Statutes 2024, section 289A.20, requiring specific tax payment deadlines for professional sports events that were not previously distinct from other types of sales taxes.

Relevant Terms

• Sales and Use Tax
• Professional Athletic Events
• Major League Baseball
• Major League Soccer
• National Basketball Association
• Women's National Basketball Association
• National Football League
• National Hockey League
• Professional Women's Hockey League