MN HF2748

Removes "amusement devices" from the list of taxable services related to places of amusement and recreational areas under Minnesota sales tax law.

Modifies Minnesota Statutes 2011 Supplement, section 297A.61, subdivision 3, paragraph (g), clause (1) to exclude amusement devices from the definition of sales and purchases subject to taxation.

The privilege of admission to places of amusement, recreational areas, or athletic events remains taxable, along with tanning facilities, reducing salons, steam baths, health clubs, spas, and athletic facilities.

Effective January 1, 2013.