Minnesota Legislature
Office of the Revisor of Statutes
2007 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
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
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
Official Publication of the State of Minnesota
Revisor of Statutes