MN SF3228

Professional sports teams in MLB, MLS, NBA, WNBA, NFL, NHL, and Professional Women's Hockey League must remit sales tax on event admissions by the 20th day of the month following the event, rather than under standard remittance schedules

The modified remittance requirement applies retroactively to sales and purchases made after December 31, 2014

All interest and penalties previously imposed on covered sales made between December 31, 2014 and enactment of this act are voided for teams that remitted taxes under this schedule

Qualifying retailers are defined as professional sports teams competing in the seven specified major leagues