1.1 	A bill for an act
1.2 	relating to taxation; sales and use; repealing the exemption on the sale of suite 
1.3 	licenses;repealing Minnesota Statutes 2020, section 297A.67, subdivision 35.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. REPEALER.
 1.6 	Minnesota Statutes 2020, section 297A.67, subdivision 35, is repealed.

1.7 	EFFECTIVE DATE. This section is effective the day following final enactment.

APPENDIX 

Repealed Minnesota Statutes: 21-01924 

297A.67 GENERAL EXEMPTIONS.Subd. 35.Suite licenses. 
The sale of the privilege of admission under section 297A.61, subdivision 3, paragraph (g), clause (1), to a place of amusement or athletic event does not include consideration paid for a license to use a private suite, private skybox, or private box seat, and the sale of the license is exempt provided that: (1) the lessee may use the private suite, private skybox, or private box seat by mutual arrangement with the lessor on days when there is no amusement or athletic event; and (2) the sales price for the privilege of admission is separately stated and is equal to or greater than the highest priced general admission ticket for the closest seat not in the private suite, private skybox, or private box seat.