Minnesota Statutes
§ 297A.96 — LOCAL ADMISSIONS AND AMUSEMENT TAXES; EXEMPTION FOR NONPROFIT ORGANIZATIONS
Minnesota § 297A.96
This text of Minnesota § 297A.96 (LOCAL ADMISSIONS AND AMUSEMENT TAXES; EXEMPTION FOR NONPROFIT ORGANIZATIONS) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Minn. Stat. § 297A.96 (2026).
Text
Amounts charged for admission to an event described in section297A.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.
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Legislative History
2000 c 418 art 1 s 39;2002 c 377 art 3 s 18
Nearby Sections
15
§ 297A.61
DEFINITIONS§ 297A.62
SALES TAX IMPOSED; RATES§ 297A.63
USE TAXES IMPOSED; RATES§ 297A.65
LOTTERY TICKETS; IN LIEU TAX§ 297A.665
PRESUMPTION OF TAX; BURDEN OF PROOF§ 297A.668
SOURCING OF SALE; SITUS IN THIS STATE§ 297A.67
GENERAL EXEMPTIONS§ 297A.68
BUSINESS EXEMPTIONS§ 297A.69
AGRICULTURAL EXEMPTIONS§ 297A.71
CONSTRUCTION EXEMPTIONS§ 297A.72
EXEMPTION CERTIFICATESCite This Page — Counsel Stack
Bluebook (online)
Minnesota § 297A.96, Counsel Stack Legal Research, https://law.counselstack.com/statute/mn/297A/297A.96.