MN SF4030

Establishes an amateur sports account in the special revenue fund to receive sales tax revenues from sales and purchases at the National Sports Center in Blaine, effective for sales after June 30, 2018.

Appropriates money in the amateur sports account to the Minnesota Amateur Sports Commission for promotion and development of amateur sports under section 240A.04, with funds not canceling and available until expended.

Amends section 297A.94 to add paragraph (k) requiring the commissioner to deposit taxes derived from National Sports Center sales into the amateur sports account instead of the general fund.

Renumbers existing paragraph (k) regarding constitutional tax deposits to paragraph (l) to accommodate the new amateur sports account provision.

Effective date of July 1, 2018 for the account creation and June 30, 2018 for the revenue deposit provisions.