Exemptions repeal for preferred athletic facility seating and amenities included with the privilege of admissions

This bill repeals tax exemptions for preferred seating and amenities at athletic facilities in Minnesota, meaning these items will now be subject to sales tax like other retail purchases. The legislation also removes specific exemptions for season tickets and certain suite licenses, requiring sellers to clearly separate taxable and non-taxable portions of bundled ticket prices if they maintain proper business records. Additionally, the bill appropriates funds for safe harbor shelter and housing grants while updating various other definitions related to retail sales, including rules for digital products and motor vehicle repair materials. These changes directly impact event venues, ticket sellers, and consumers who buy premium sports experiences or related goods in the state.