1.1 	A bill for an act
1.2 	relating to taxation; sales and use; county agricultural societies; providing an 
1.3 	exemption for county agricultural society sales at county fairs;amending Minnesota 
1.4 	Statutes 2018, sections 38.27, by adding a subdivision; 297A.70, by adding a 
1.5 	subdivision.
1.6 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.7 	Section 1. Minnesota Statutes 2018, section 38.27, is amended by adding a subdivision 
1.8 	to read:
1.9 		Subd. 4.Use of a portion of county fair revenues. A county agricultural society must 
1.10 	annually determine the amount of sales tax savings attributable to section 297A.70, 
1.11 	subdivision 21. If the county agricultural society owns its own fairgrounds, it must use the 
1.12 	amount equal to the sales tax savings to maintain, improve, or expand society owned 
1.13 	buildings and facilities on the fairgrounds; otherwise it must transfer this amount to the 
1.14 	owner of the fairgrounds. An owner that receives a transfer of money under this subdivision 
1.15 	must use the transferred amount to maintain, improve, and expand entity owned buildings 
1.16 	and facilities on the county fairgrounds.

1.17 	EFFECTIVE DATE. This section is effective July 1, 2019.

1.18 	Sec. 2. Minnesota Statutes 2018, section 297A.70, is amended by adding a subdivision to 
1.19 	read:
1.20 		Subd. 21.County agricultural society sales at county fairs. Sales by a county 
1.21 	agricultural society during a regularly scheduled county fair are exempt. For purposes of 
1.22 	this subdivision, sales include admissions to and parking at the county fairgrounds, 
1.23 	admissions to separately ticketed events run by the county agricultural society, and 
2.1 	concessions and other sales made by employees or volunteers of the county agricultural 
2.2 	society on the county fairgrounds. This exemption does not apply to sales or events by a 
2.3 	county agricultural society held at a time other than at the time of the regularly scheduled 
2.4 	county fair, or events not held on the county fairgrounds.

2.5 	EFFECTIVE DATE. This section is effective for sales and purchases made after June 
2.6 	30, 2019.