MN SF1238

Removes the requirement that county agricultural societies transfer sales tax savings to fairground owners, allowing societies that own their own fairgrounds to retain tax savings for maintaining, improving, or expanding their facilities.

Exempts admissions to and parking at county fairgrounds, admissions to separately ticketed events, and concessions or other sales by employees or volunteers of county agricultural societies from sales and use taxation.

Clarifies that tax exemptions apply only to sales and events held during regularly scheduled county fairs and on county fairgrounds, not to events held at other times or locations.

Becomes effective the day following final enactment.