MN SF1873

Modifies bundled transaction rules to exempt suite licenses and season ticket rights when sold with other services and books and records identify distinct pricing.

Removes the requirement that suite license sales prices for private suites, skyboxes, or box seats be separately stated from privilege of admission fees.

Eliminates the requirement that season ticket purchasing rights for collegiate events have separately stated consideration from admission prices.

Creates new exemption for amenities included in admission prices (food, beverages, parking, promotional items) when tax was paid on the amenity at purchase.

Clarifies that accrual basis reporting for admission sales occurs at the time the event occurs, not when tickets are sold.