Ticket Sales

The privilege of admission to a place of amusement, recreation area, or athletic event is taxable. For a list of taxable admissions, see Defining Admissions and Amusement Devices.

There are two types of ticket sellers:

• Those who facilitate the sale
• Those who purchase tickets for resale

Ticket Sellers Who Facilitate the Sale

Ticket sellers who facilitate the sale sell admission tickets to an event or place of amusement on behalf of an event organizer. They are given tickets at no charge by the event organizer. Types of ticket seller facilitators include:

• Convenience stores
• Grocery stores
• Online sellers
• Other retailers

Ticket sellers who facilitate the sale do not purchase tickets for resale. They charge the customer for the tickets and may add additional service or delivery charges. They are responsible for collecting and remitting sales tax on the total sales price sold to the customer.

Ticket Sellers Who Purchase the Tickets for Resale

A ticket reseller is in the business of purchasing admission tickets for resale and must be registered to collect sales tax. See Minnesota Statute 297A.68, subd. 43.

Ticket resellers must collect and remit sales tax and all applicable local taxes on the total sales price of the admission ticket.

Event Organizers

When event organizers directly sell tickets to and collect payments from the purchaser, they are required to collect and remit sales tax on the total sales price for the ticket, including any additional charges and fees.

When an event organizer sells tickets through a third party and the third party collects the payment, including additional charges, the third-party ticket seller is responsible for collecting and remitting sales tax. However, if the event organizer collects the payment directly from the purchaser, they are responsible for collecting the sales tax.

For more information, see Admissions and Entry Fees.