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Senate Counsel, Research and Fiscal Analysis
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Minnesota Senate Bldg.
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95 University Avenue W. Suite 3300
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St. Paul, MN 55155
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(651) 296-4791
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Alexis C. Stangl
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Director
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Senate
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State of Minnesota
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S.F. No. 659 - Modifying Taxability of Privilege of Admission for Game Farms or Hunting Preserves
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Author:
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Senator Bill Ingebrigtsen
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Prepared By:
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Nora Pollock, Senate Counsel (651/297-8066)
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Date:
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February 13, 2017
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Unless specifically excluded, the privilege of admission to recreational areas is a sale and purchase subject to sales and use tax. This bill adds language to exclude release fees or other charges for pen-raised game or poultry by a game farm or hunting preserve from the definition of “sale and purchase.” The bill also provides a similar exclusion for these fees or charges with regard to the granting of membership in a club, association, or other organization. Generally, the granting of membership is a sale and purchase subject to sales tax. Effective for sales and purchases made after June 30, 2017.
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Check on the status of this bill
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Last review or update: 02/13/2017
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