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Chapter 297A
Section 297A.96
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297A.96 LOCAL ADMISSIONS AND AMUSEMENT TAXES; EXEMPTION FOR
NONPROFIT 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.
History: 2000 c 418 art 1 s 39; 2002 c 377 art 3 s 18
NONPROFIT 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.
History: 2000 c 418 art 1 s 39; 2002 c 377 art 3 s 18
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