1.1 	A bill for an act
1.2 	relating to taxation; sales and use; resale ticket purchases;amending Minnesota 
1.3 	Statutes 2010, section 297A.67, by adding a subdivision.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. Minnesota Statutes 2010, section 297A.67, is amended by adding a 
1.6 	subdivision to read:
1.7 		Subd. 33.Resale ticket purchases. For resale purchases made subsequent to the 
1.8 	purchase of a ticket from the initial seller, as defined under section 609.807, paragraph 
1.9 	(a), the original face value of a ticket, as defined under section 609.807, paragraph (a), 
1.10 	is exempt.

1.11 	EFFECTIVE DATE. This section is effective for sales and purchases made after 
1.12 	June 30, 2011.