Minnesota SF5077: Exemptions repeal for preferred athletic facility seating and amenities included with the privilege of admissions

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, April 10, 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. …

Read the full official text

Sponsors

• Susan Pha (D) · primary sponsor
• D. Scott Dibble (D, 61)
• John Marty (D)
• Erin Maye Quade (D)
• Liz Boldon (D)

Latest actions

1. May 11, 2026: Author added Boldon
2. April 14, 2026: Author added Maye Quade
3. April 13, 2026: Referred to Taxes
4. April 13, 2026: Introduction and first reading

Common questions

What is SF5077?

SF5077 is a bill in the Minnesota Legislature (94th Legislature 2025-2026): Exemptions repeal for preferred athletic facility seating and amenities included with the privilege of admissions.

What does SF5077 do?

In its own words: 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.

What is the status of SF5077?

In committee as of May 11, 2026. Latest action: Author added Boldon (May 11, 2026).

Who sponsored SF5077?

Susan Pha (D), with 4 co-sponsors.

Where is the official record for SF5077?

On the Minnesota Legislature website: https://www.revisor.mn.gov/bills/bill.php?f=SF5077&y=2025&ssn=0&b=senate