Senate Counsel, Research
and Fiscal Analysis
Minnesota Senate Bldg.
95 University Avenue W. Suite 3300
St. Paul, MN 55155
(651) 296-4791
Tom Bottern
Director
   Senate   
State of Minnesota
 
 
 
 
 
S.F. No. 741 - County agricultural societies sales tax exemption and use of revenues
 
Author: Senator Gary H. Dahms
 
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
 
Date: February 12, 2019



 

Section 1 requires a county agricultural society to annually determine the amount of sales tax savings attributable to the exemption under section 2. A county agricultural society must use the amount determined to maintain, improve, or expand buildings and facilities on the fairgrounds if the society owns the fairgrounds. If a society does not own its fairgrounds, it must transfer the amount to the fairgrounds owner, who must use the transferred amount to maintain, improve, or expand entity-owned buildings and facilities on the fairgrounds. Effective July 1, 2019.

Section 2 provides a sales tax exemption for sales by a county agricultural society during a regularly scheduled county fair held on the county fairgrounds. The exemption does not apply to sales or events other than a regularly scheduled county fair or to events not held on county fairgrounds. Effective for sales and purchases made after June 30, 2019.

 
Check on the status of this bill
 
Back to Senate Counsel and Research Bill Summaries page
 

 
This page is maintained by the Office of Senate Counsel, Research, and Fiscal Analysis for the Minnesota Senate.
 
Last review or update: 02/12/2019
 
If you see any errors on this page, please e-mail us at webmaster@senate.mn