1998 Minnesota Statutes

     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