2002 Minnesota Statutes

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

    Amounts charged for admission to an event described in 
 section 297A.70, subdivision 10, paragraph (a), 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; 2002 c 377 art 3 s 18