MN SF2636

Exempts tickets and admissions to intercollegiate sporting events at Minnesota public higher education institutions from state sales and use tax

Covers sports sponsored by state universities, community colleges, technical colleges, and the University of Minnesota

Defines "intercollegiate sport" as any sport with eligibility requirements established by a national association that regulates collegiate athletics (such as the NCAA)

Effective date is July 1, 2025, applying to sales and purchases made after June 30, 2025