MN SF4027

Excludes game release charges from the definition of taxable club memberships under Minnesota Statutes 2018, section 297A.61, subdivision 3.

Specifies that membership dues and initiation fees for clubs providing sports and athletic facilities remain taxable, but release fees or other charges for pen-raised game or poultry by game farms or hunting preserves are not included.

Applies the same exclusion to admission privileges at places of amusement and recreational areas, exempting release fees or charges for pen-raised game or poultry.

Effective for sales and purchases made after June 30, 2020.