2001 Minnesota Statutes

     297A.96 Local admissions and amusement taxes; exemption 
  for arts organizations. 

    If an event is sponsored by a nonprofit arts organization, 
 then amounts charged for admission to the event or to the 
 organization's premises 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. 

    HIST: 2000 c 418 art 1 s 39 

*   NOTE:  This section, as added by Laws 2000, chapter 418, 
*article 1, section 39, is effective for local sales taxes 
*collected after June 30, 2001.  Laws 2000, chapter 418, article 
*1, section 46.