1999 Minnesota Code
Chapters 296 - 299 Excise and Sales Taxes
Chapter 297A General Sales and Use Taxes
Section 297A.141 Local admissions and amusement taxes; exemption for arts organizations.
297A.141 Local admissions and amusement taxes; exemption for arts organizations.
No tax imposed by a local unit of government or imposed on sales taking place in a single named local unit of government on sales of admissions or amusements under a law enacted prior or subsequent to the enactment of this provision, other than a general sales tax law, shall apply to amounts charged for admission to the premises of or events sponsored by a nonprofit arts organization.
HIST: 1980 c 607 art 5 s 4
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