COVID-19 Penalty Relief: You may ask us to cancel or reduce filing or payment penalties if you have a reasonable cause or are negatively affected by the COVID-19 pandemic. For more information, updates, and resources, see Our Response to COVID-19.
Starting July 1, 2017, sales of memberships by qualifying organizations similar to the YMCA, YWCA, and Jewish Community Centers (JCCs) of Greater Minneapolis and St. Paul are exempt from sales tax.
This includes one-time initiation fees and periodic membership dues. Previously, only sales of memberships to the YMCA, YWCA, and JCC qualified for the exemption. For more information about qualifying organizations, see Nonprofit Organizations.
Separate charges for access and use of the organization’s sports and athletic facilities are taxable. For example, swimming pool admission, racquetball and tennis court charges.
Qualifying nonprofit organizations may purchase admissions and certain tangible goods exempt from sales tax. To claim this exemption, the nonprofit organizations must provide a completed Form ST3, Certificate of Exemption.
Note: This exemption does not apply to meals and lodging.
Tickets or admissions to regular season school games, events, concerts, plays, and activities are exempt from sales tax. This exemption applies to public, nonprofit, and for-profit school with grades pre-kindergarten through grade 12, including vocational and career schools.
Admissions to tournaments, post-season games, and other non-regular season games, events, and activities are taxable.
Admissions charged to swimming pools, ice rinks, tennis courts, and other athletic facilities are taxable.
Minnesota State High School League
Admissions and tickets to games, events, and activities sponsored by the Minnesota State High School League are exempt from sales tax. This exemption ends June 30, 2027.
Tickets or admissions to a golf tournament in Minnesota are exempt from sales tax when the beneficiary of the tournament’s net proceeds is a tax-exempt organization under Internal Revenue Code, section 501 (c)(3).
Starting July 1, 2019, sales made by a county agricultural society on the fairgrounds during its regularly scheduled county fair are exempt from sales tax. Sales made before or after the county fair are not exempt. This exemption does not apply to sales or events by a county agricultural society held at a time other than at the time of the regularly scheduled county fair, or events not held on the county fairgrounds.