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141.35 Exemptions.

None of the provisions of sections 141.21 to 141.36 shall apply to the following:

(a) colleges authorized by the laws of Minnesota or of any other state or foreign country to grant degrees;

(b) schools of nursing accredited by the state board of nursing or an equivalent public board of another state or foreign country;

(c) public schools as defined in section 120A.05, subdivisions 9, 11, 13, and 17;

(d) private schools complying with the requirements of section 120A.22, subdivision 2;

(e) private and parochial nonprofit schools exempt from taxation under the constitution of Minnesota;

(f) courses taught to students in a valid apprenticeship program taught by or required by a trade union;

(g) schools exclusively engaged in training physically or mentally handicapped persons for the state of Minnesota;

(h) schools now or hereafter licensed by boards authorized under Minnesota law to issue such licenses;

(i) schools and educational programs, or training programs, conducted by persons, firms, corporations, or associations, for the training of their own employees, for which no fee is charged the employee;

(j) schools engaged exclusively in the teaching of purely avocational, recreational, or remedial subjects as determined by the office. Private schools teaching a method or procedure to increase the speed with which a student reads are not within this exemption;

(k) driver training schools and instructors as defined in section 171.33, subdivisions 1 and 2;

(l) classes, courses, or programs conducted by a bona fide trade, professional, or fraternal organization, solely for that organization's membership;

(m) courses of instruction in the fine arts provided by organizations exempt from taxation pursuant to section 290.05 and registered with the attorney general pursuant to chapter 309. "Fine arts" means activities resulting in artistic creation or artistic performance of works of the imagination which are engaged in for the primary purpose of creative expression rather than commercial sale or employment. In making this determination the office may seek the advice and recommendation of the Minnesota board of the arts;

(n) classes, courses, or programs intended to fulfill the continuing education requirements for licensure or certification in a profession, which classes, courses, or programs have been approved by a legislatively or judicially established board or agency responsible for regulating the practice of the profession, and which are offered primarily to a person who currently practices the profession;

(o) classes, courses, or programs intended to prepare students to sit for undergraduate, graduate, postgraduate, or occupational licensing and occupational entrance examinations;

(p) classes, courses, or programs of a seminar nature providing 16 or fewer hours of instruction that are not part of the curriculum for an occupation or are not intended to prepare a person for entry level employment;

(q) classes, courses, or programs of a seminar nature providing instruction in personal development, modeling, or acting; and

(r) training or instructional programs, in which one instructor teaches an individual student, that are not part of the curriculum for an occupation or are not intended to prepare a person for entry level employment.

HIST: 1969 c 866 s 15; 1973 c 714 s 20; 1977 c 59 s 1; 1980 c 559 s 4; 1989 c 209 art 1 s 13; art 2 s 1; 1990 c 562 art 3 s 11; 1992 c 513 art 1 s 27; 1995 c 212 art 3 s 59; 1998 c 397 art 11 s 3

Official Publication of the State of Minnesota
Revisor of Statutes