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S.F. No. 113 - Permanent exemption for admissions to Minnesota State High School League events
Author: Senator Carla J. Nelson
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
Date: January 31, 2017


This provision makes permanent an exemption first enacted in 2006 and extended in later legislation to 2015. The exemption expired as of June 30, 2015.




Provides a reference to the exemption in the new subdivision created in section 2. This section of statute requires the Minnesota State High School League (MSHSL) to determine the tax savings attributable to the exemption in section 2 and transfer that amount to a nonprofit charitable foundation created to promote high school extracurricular activities.


Exempts tickets and admissions to games, events, and activities sponsored by the MSHSL.

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