MN SF378

Creates a new amateur sports account in the special revenue fund to receive sales and use tax revenues from purchases made at the National Sports Center in Blaine

Appropriates money in the account to the Minnesota Amateur Sports Commission specifically for deferred maintenance costs at the National Sports Center, as determined by the Department of Administration's annual facilities condition assessment

If no deferred maintenance costs are identified in a given year, the deposited revenue cancels to the general fund beginning September 1, 2025

Amends Minnesota Statutes section 297A.94 to add the new tax dedication alongside existing dedications for highways, natural resources, and other purposes

Effective date for all provisions is sales and purchases made after June 30, 2025