Sales and use tax; certain remittance requirements modified.

HF 3044 modifies Minnesota's sales tax remittance rules for professional sports events. It requires qualifying sports teams (like MLB, NFL, or NHL franchises) to pay sales tax on ticket sales for their games by the 20th day of the month following the event, instead of the standard schedule. This applies specifically to taxes on admission to professional athletic events as defined in the bill. The change affects only the payment deadline for these teams' ticket sales tax, not the tax rate or scope. The bill also voids interest/penalties for late payments made before its final enactment.