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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. 48 - Expansion of construction materials exemption for ice arenas
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Author:
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Senator David J. Osmek
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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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April 2, 2019
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Section 1. Ice arenas and rinks. Expands the upfront sales tax exemption for sales to nonprofit organizations that operate certain ice arenas or rinks used for youth and high school programs to include entities that own the arenas or rinks and adds the David M. Thaler Sports Center as a facility included in the exemption. Effective for sales and purchases made after June 30, 2019.
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Check on the status of this bill
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Back to Senate Counsel and Research Bill Summaries page
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Last review or update: 04/02/2019
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