1997 Minnesota Statutes

     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