Sales and use tax exemptions for preferred athletic facility seating and amenities included with the privilege of admissions repealed, safe harbor shelter and housing grants funding provided, and money appropriated.

Summary

The legislation removes the sales‑and‑use tax exemptions that currently apply to preferred seating and related amenities at athletic facilities. It also revises Minnesota’s definition of a retail sale for tax purposes and sets aside money for safe‑harbor shelter and housing grant programs. The changes affect event organizers, taxpayers, and residents who may receive shelter or housing assistance.

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