Bill Text: MN SF900 | 2011-2012 | 87th Legislature | Introduced
Bill Title: Resale ticket purchases sales and use tax exemption
Spectrum: Partisan Bill (Republican 2-0)
Status: (Introduced - Dead) 2011-03-17 - Referred to Taxes [SF900 Detail]
Download: Minnesota-2011-SF900-Introduced.html
1.2relating to taxation; sales and use; resale ticket purchases;amending Minnesota
1.3Statutes 2010, section 297A.67, by adding a subdivision.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2010, section 297A.67, is amended by adding a
1.6subdivision to read:
1.7 Subd. 33. Resale ticket purchases. For resale purchases made subsequent to the
1.8purchase of a ticket from the initial seller, as defined under section 609.807, paragraph
1.9(a), the original face value of a ticket, as defined under section 609.807, paragraph (a),
1.10is exempt.
1.11EFFECTIVE DATE.This section is effective for sales and purchases made after
1.12June 30, 2011.
1.3Statutes 2010, section 297A.67, by adding a subdivision.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2010, section 297A.67, is amended by adding a
1.6subdivision to read:
1.7 Subd. 33. Resale ticket purchases. For resale purchases made subsequent to the
1.8purchase of a ticket from the initial seller, as defined under section 609.807, paragraph
1.9(a), the original face value of a ticket, as defined under section 609.807, paragraph (a),
1.10is exempt.
1.11EFFECTIVE DATE.This section is effective for sales and purchases made after
1.12June 30, 2011.
