MN HF3156

Amends Minnesota sales and use tax law to clarify exemption for nonprofit tickets or admissions to events held on premises of tax-exempt organizations under Internal Revenue Code section 501(c)(3)

New exemption applies to performances or events at nonprofits that preserve Minnesota's rural agricultural heritage and educate the public about rural history and farm contributions to food production

Requires nonprofit premises to be at least 115 acres and performance or event to be sponsored and conducted exclusively by volunteers, employees, or board members of the nonprofit organization

Requires performance or event to be consistent with the nonprofit organization's 501(c)(3) purposes

Effective retroactively for sales and purchases made after December 31, 2007