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S.F. No. 48 - Expansion of construction materials exemption for ice arenas
Author: Senator David J. Osmek
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
Date: April 2, 2019


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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