Minnesota legislation · 94th Legislature 2025-2026
Minnesota HF4738: Sales and use tax exemptions for preferred athletic facility seating and amenities included with the privilege of admissions repealed, safe harbor shelter and housing grants funding provided, and money appropriated.
Status: In committee, March 26, 2026
What the bill says
A bill for an act relating to taxation; sales and use; repealing the exemptions for preferred athletic facility seating and amenities included with the privilege of admissions; appropriating money for safe harbor shelter and housing grants; amending Minnesota Statutes 2024, section 297A.61, subdivision 4; repealing Minnesota Statutes 2024, sections 297A.67, subdivisions 35, 38; 297A.68, subdivision 46.
From the introduced text, March 26, 2026:
A bill for an act relating to taxation; sales and use; repealing the exemptions for preferred athletic facility seating and amenities included with the privilege of admissions; appropriating money for safe harbor shelter and housing grants; amending Minnesota Statutes 2024, section 297A.61, subdivision 4; repealing Minnesota Statutes 2024, sections 297A.67, subdivisions 35, 38; 297A.68, subdivision 46. Section 1. Minnesota Statutes 2024, section 297A.61, subdivision 4, is amended to read: Subd. 4. Retail sale. (a) A "retail sale" means: (1) any sale, lease, or rental of tangible personal property for any purpose, other than resale, sublease, or subrent of items by the purchaser in the normal course of business as defined in subdivision 21; and (2) any sale of a service enumerated in subdivision 3, for any purpose other than resale by the purchaser in the normal course of business as defined in subdivision 21. (b) A sale of property used by the owner only by leasing it to others or by holding it in an effort to lease it, and put to no use by the owner other than resale after the lease or effort to lease, is a sale of property for resale. (c) A sale of master computer software that is purchased and used to make copies for sale or lease is a sale of property for resale. …
Sponsors
- Heather Keeler (D) · primary sponsor