Certain remittance requirements modification

SF 3228 modifies Minnesota's sales tax remittance rules for professional sports teams. It requires teams in leagues like MLB, NFL, NBA, and NHL to pay sales tax on ticket sales for their events by the 20th of the following month, instead of previous deadlines. The bill applies retroactively to sales after December 31, 2014, and voids interest and penalties for payments made during that period under the old rules. This directly affects professional sports teams competing in the specified leagues that sell event tickets subject to sales tax.