.................... moves to amend H.F. No. 2673 as follows:
Delete everything after the enacting clause and insert:
"Section 1. Minnesota Statutes 2012, section 297A.67, is amended by adding a
subdivision to read:
1.5 Subd. 33. Presentations accessed as digital audio and audiovisual works.
1.6The charge for a live or prerecorded presentation, such as a lecture, seminar,
1.7workshop, or course, where participants access the presentation as a digital audio
1.8work or digital audiovisual work, and are connected to the presentation via the
1.9Internet, telecommunications equipment, or other device that transfers the presentation
1.10electronically, is exempt if:
1.11(1) participants and the presenter, during the time that participants access the
1.12presentation, are able to give, receive, and discuss the presentation with each other,
1.13although the amount of interaction and when in the presentation the interaction occurs
1.14may be limited by the presenter; and
1.15(2) for those presentations where participants are given the option to attend the
1.16same presentation in-person;
1.17(i) any limitations on the amount of interaction and when it occurs during the
1.18presentation are the same for those participants accessing the presentation electronically
1.19as those attending in-person; and
1.20(ii) the admission to the in-person presentation is not subject to tax under this chapter.
1.21EFFECTIVE DATE.This section is effective for sales and purchases made after
1.22June 30, 2014.