Section 297A.96 Local Admissions and Amusement Taxes; Exemption for Nonprofit Organizations
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