There is a newer version of the Minnesota Statutes
2016 Minnesota Statutes
Chapters 296 - 299 — EXCISE AND SALES TAXES
Chapter 297A — GENERAL SALES AND USE TAXES
Section 297A.96 — LOCAL ADMISSIONS AND AMUSEMENT TAXES; EXEMPTION FOR NONPROFIT ORGANIZATIONS.
MN Stat § 297A.96 (2016) What's This?
297A.96 LOCAL ADMISSIONS AND AMUSEMENT TAXES; EXEMPTION FOR NONPROFIT ORGANIZATIONS. Amounts charged for admission to an event described in section 297A.70, subdivision 10, paragraph (a), are not subject to a 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 other than a general sales tax law.
History: 2000 c 418 art 1 s 39; 2002 c 377 art 3 s 18
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