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297A.96 Local admissions and amusement taxes; exemption for arts organizations.

If an event is sponsored by a nonprofit arts organization, then amounts charged for admission to the event or to the organization's premises 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.

HIST: 2000 c 418 art 1 s 39

* NOTE: This section, as added by Laws 2000, chapter 418, *article 1, section 39, is effective for local sales taxes *collected after June 30, 2001. Laws 2000, chapter 418, article *1, section 46.

Official Publication of the State of Minnesota
Revisor of Statutes