1.1 	A bill for an act
1.2 	relating to taxation; exempting admissions to events
1.3 	sponsored by the state high school league from the
1.4 	sales tax; amending Minnesota Statutes 2004, section
1.5 	297A.70, subdivision 11.
1.6 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.7 	Section 1. Minnesota Statutes 2004, section 297A.70,
1.8 	subdivision 11, is amended to read:
1.9 		Subd. 11.School tickets or admissions.  Tickets or
1.10 	admissions to regular season school games, events, and
1.11 	activities, and to games, events, and activities sponsored by
1.12 	the Minnesota State High School League under chapter 128C,are
1.13 	exempt.  For purposes of this subdivision, "school" has the
1.14 	meaning given it in section 120A.22, subdivision 4.
1.15 	
EFFECTIVE DATE. This section is effective for sales after
1.16 	June 30, 2005.