1.1                          A bill for an act
  1.2             relating to taxes; sales and use taxes; allowing 
  1.3             county agricultural societies to retain the sales tax 
  1.4             collected at county fairs; amending Minnesota Statutes 
  1.5             1998, section 297A.25, by adding a subdivision. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1998, section 297A.25, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 84.  [COUNTY FAIR ADMISSIONS.] The gross receipts 
  1.10  from the sale and use of tickets to the premises of or events 
  1.11  sponsored by a county agricultural society and conducted on the 
  1.12  county's fairgrounds during the period of the county's annual 
  1.13  county fair are exempt, provided that the tax foregone under 
  1.14  this subdivision is used exclusively for the purpose of making 
  1.15  capital improvements to county-owned buildings and facilities on 
  1.16  the county fairgrounds. 
  1.17     Sec. 2.  [EFFECTIVE DATE.] 
  1.18     Section 1 is effective for sales made after June 30, 2000.