Minnesota Statutes Excise and Sales Taxes (Ch. 296-299) § 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.