1.1.................... moves to amend H.F. No. 3156 as follows:
1.2Delete everything after the enacting clause and insert:
1.3 "Section 1.
TEMPORARY SALES TAX AMNESTY; AGRICULTURAL
1.4CENTERS.
1.5(a) Notwithstanding any other law to the contrary, amnesty is provided on unpaid
1.6sales tax attributable only to sales of tickets or admissions to a performance or event on
1.7the premises of a tax-exempt organization under section 501(c)(3) of the Internal Revenue
1.8Code, provided that the nonprofit organization is primarily engaged in the business of
1.9preserving Minnesota's rural agricultural heritage and educating the public about rural
1.10history and how farms in Minnesota helped to provide food for the nation and the world,
1.11and begins collecting the sales and use tax on sales of tickets or admissions by July 1, 2014.
1.12(b) An organization qualifies for an exemption under this section if:
1.13(1) the premises of the organization is at least 115 acres;
1.14(2) the performances or events were sponsored and conducted exclusively by
1.15volunteers, employees of the nonprofit organization, or members of the board of directors
1.16of the organization; and
1.17(3) the performances or events were consistent with the organization's purposes
1.18under section 501(c)(3) of the Internal Revenue Code.
1.19(c) This amnesty applies to qualifying organizations that received notice of the
1.20commencement of an audit and the audit is not yet finally resolved.
1.21(d) Amnesty granted under this section precludes assessment for uncollected and
1.22unpaid sales and use tax under Minnesota Statutes, chapter 297A, and to local taxes
1.23subject to Minnesota Statutes, section 297A.99, together with penalty and interest for
1.24sales made during the period beginning January 1, 2008, and ending June 30, 2014. The
1.25amnesty is not available for sales and use taxes already paid or remitted to the state or to
1.26sales taxes already collected by the seller.
2.1EFFECTIVE DATE.This section is effective the day following final enactment."
2.2Amend the title accordingly