No new or additional local sales or use tax shall be imposed on sales at the stadium site unless the tax is applicable throughout the taxing jurisdiction. Except for a tax imposed under section 16A.727, no new or additional local tax shall be imposed on sales of tickets and admissions to NFL team, NFL team-owned major league soccer, or other team-related events at the stadium, notwithstanding any law or ordinance, unless the tax is applicable throughout the taxing jurisdiction. The admissions and amusements tax currently imposed by the city of Minneapolis pursuant to Laws 1967, extra session chapter 34, section 2, as amended by Laws 1969, chapter 1092, may apply to admissions for football and NFL team-related events, including NFL team-owned major league soccer, as provided in section 473J.15, subdivision 15, at the stadium.
2012 c 299 art 1 s 23
Structure Minnesota Statutes
Chapters 473 - 473J — Metropolitan Area
Chapter 473J — Minnesota Sports Facilities Authority
Section 473J.03 — Definitions.
Section 473J.07 — Minnesota Sports Facilities Authority.
Section 473J.08 — Sports Facilities Of The Authority.
Section 473J.09 — Powers, Duties Of The Authority.
Section 473J.11 — Stadium Design And Construction.
Section 473J.112 — Commemorative Bricks.
Section 473J.13 — Stadium Operations; Capital Improvements.
Section 473J.15 — Criteria And Conditions.
Section 473J.17 — Municipal Activities.
Section 473J.19 — Property Tax Exemption; Special Assessments.
Section 473J.21 — Liquor Licenses.
Section 473J.23 — Local Taxes.
Section 473J.25 — Metropolitan Sports Facilities Commission Assets; Liabilities To Authority.