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S.F. No. 900 - Modifying exemption for Super Bowl admissions; requiring reimbursement by MSFA
 
Author: Senator Thomas M. Bakk
 
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
 
Date: March 10, 2017



 

 

Section

Provision

1

Adds provisions to the existing sales tax exemption for Super Bowl admissions to include:

  • Admissions to events related to the Super Bowl that are sponsored by the NFL or its affiliates, or the Minnesota Super Bowl Host Committee; and
  • The sale of nonresidential parking by the NFL for attendance at the Super Bowl and related events sponsored by the NFL or its affiliates or the Minnesota Super Bowl Host Committee.

“Related events” is defined to include, but is not limited to, preparatory advance visits, NFL Experience, NFL Tailgate, NFL On Location, and NFL House. “Affiliates” does not include individual NFL teams.

Effective for sales and purchases made after June 30, 2016, and before March 1, 2018.
 

2

Requires the Minnesota Sports Facilities Authority (MSFA) to reimburse, up to $1.6 million, the Minnesota Super Bowl Host Committee, the NFL or its affiliates, and their employees or independent contractors for sales taxes paid on purchases of tangible personal property, nonresidential parking services, and lodging. Provides that the reimbursement is an authorized expenditure from the stadium operating or capital reserve fund. Effective for sales and purchases made after June 30, 2016, and before March 1, 2018.

 

 
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