The following sales exemptions apply to sales of admissions and memberships.
YMCA, YWCA, JCC, and Similar Organizations
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.
Nonprofit Purchases of Admissions and Memberships
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.
School Tickets or Admissions
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.
Golf Tournaments
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).
Camp Fees
Camp fees are amounts paid to attend a camp. Charges include meals, lodging, and instruction or training. Camp fees are exempt from sales tax when:
- the camp or facility is owned and operated by an exempt organization under Internal Revenue Code, section 501 (c)(3)
- the fees are for one of the following:
- Services primarily for children, adults accompanying children, or persons with disabilities
- Educational and religious activities. Examples include:
- Adult religious camps
- Culture camps
- Language camps
- Marriage retreats
- Music camps
Educational or religious activities do not include:
- Family or class reunions
- Quilting bees
- Wedding receptions
County Agricultural Society Sales Exemption
The following sales by a county agricultural society are exempt:
- Admissions to and parking at the county fairgrounds
- Admissions to separately ticketed events run by the county agricultural society
- Concessions and other sales made by employees or volunteers of the county agricultural society on the county fairgrounds
Starting May 25, 2023, the exemption of sales by county agricultural societies during regularly scheduled county fairs is expanded to include pre-sales. This exemption does not apply to sales or events held at a time other than at the time of the regularly scheduled county fair or for events not held on the county fairgrounds.
A county agricultural society must annually determine the amount of sales tax savings from the exempt sales and must use the amount equal to the sales tax savings to maintain, improve, or expand society-owned buildings and facilities on the fairgrounds.
Season Tickets to Collegiate Events
The sale of a right to purchase the privilege of admission to a college or university athletic event in a preferred viewing location for the season, is exempt from sales tax when the following apply:
- The amount paid for the right to purchase is used entirely to support student scholarships, wellness, and academic costs
- The admission price is equal to or greater than the highest priced general admission ticket for the closest seat not in the preferred viewing location
Note: The charge for admission and any parking fees are taxable.
Starting July 1, 2022, you no longer need to separately state the consideration paid for the right to purchase the privilege of admission in a preferred viewing location from the admission price.
Professional Sports Teams Amenities Exemption
Starting July 1, 2022, amenities sold by a professional sports team that are included in the sales price of the privilege of admission to athletic events and places of amusement is exempt. Amenities include but are not limited to food, beverages, parking services, and promotional items. This exemption only applies to sports teams competing in:
- Major League Baseball
- Major League Soccer
- National Basketball Association
- Women’s National Basketball Association
- National Football League
- National Hockey League
