SKIING

Cross-country skiing, see CROSS-COUNTRY SKIING

Ski boots, sales and use taxes, Minn. Statutes 2026 297A.67

Ski facilities

Machinery, equipment, fuel, electricity, and water additives, sales and use taxes, Minn. Statutes 2026 297A.68

Property taxes, Open Space Property Tax Law, Minn. Statutes 2026 273.112

Seasonal employees, Fair Labor Standards Act, exclusion, Minn. Statutes 2026 177.23

Tax assessments, Open Space Property Tax Law, Minn. Statutes 2026 273.112

Ski patrol volunteers, liability, immunity, Minn. Statutes 2026 604A.01

Spirit Mountain Recreation Area, property taxes, exemption, Minn. Statutes 2026 272.02

Waterskiing, see WATERSKIING