Bill Text: MN HF485 | 2011-2012 | 87th Legislature | Introduced

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Bill Title: Minnesota State High School League events temporary tax exemption made permanent, and associated revenue use modified.

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2011-02-24 - Author added Atkins [HF485 Detail]

Download: Minnesota-2011-HF485-Introduced.html

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A bill for an act

relating to sales and use tax; making a temporary exemption for Minnesota State
High School League events permanent; modifying uses of associated revenues;
amending Laws 2006, chapter 257, sections 2; 19.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

    Section 1. Laws 2006, chapter 257, section 2, the effective date, is amended to read:
EFFECTIVE DATE.This section is effective for sales after June 30, 2006, and
before July 1, 2011.
EFFECTIVE DATE.This section is effective the day following final enactment.

    Sec. 2. Laws 2006, chapter 257, section 19, is amended to read:
    Sec. 19. HIGH SCHOOL LEAGUE; FUNDS TRANSFER.
Beginning July 1, 2007, the Minnesota State High School League shall annually
determine the sales tax savings attributable to Minnesota Statutes, section 297A.70,
subdivision 11 , and annually transfer that amount to a nonprofit charitable foundation
created for the purpose of promoting high school extracurricular activities. The funds
must be used by the foundation to make grants to fund, assist, recognize, or promote high
school students' participation in extracurricular activities. The first priority for funding
will be grants for scholarships to individuals to offset athletic fees. The foundation must
equitably award grants based on considerations of gender balance, school size, and
geographic location, to the extent feasible.
EFFECTIVE DATE.This section is effective beginning July 1, 2011.