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.