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Legal References and Resources
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The legal references and resources related to the admissions and amusement devices industry are listed.
Minnesota Statutes
- Minnesota Statute 297A.61, Definitions
- Minnesota Statute 297A.668, Sourcing of Sale
- Minnesota Statute 297A.67 General Exemptions
- Minnesota Statute 297A.68, Business exemptions
- Minnesota Statute 297A.70, Exemptions for governments and nonprofit groups
Minnesota Rules
Revenue Notices
- 97-12, Leased Seasonal Sites in Recreational Areas
- 02-13, Game Farms, Shooting Preserves and Hunting Clubs – Game Release Charges
- 02-20, Technical Corrections of Prior Revenue Notices
- 04-03, Camp Fees
- 15-01, Sales and Use Tax - Admissions - Season or Installment Plan Tickets
- 16-02, Admissions - Features of Admission
- 17-07, Golf, Country Club, and Athletic Club Memberships
- 17-08, Admissions – Taxation of Room Rentals
- 97-12, Leased Seasonal Sites in Recreational Areas
- 02-13, Game Farms, Shooting Preserves and Hunting Clubs – Game Release Charges
- 02-20, Technical Corrections of Prior Revenue Notices
- 04-03, Camp Fees
- 15-01, Sales and Use Tax - Admissions - Season or Installment Plan Tickets
- 16-02, Admissions - Features of Admission
- 17-07, Golf, Country Club, and Athletic Club Memberships
- 17-08, Admissions – Taxation of Room Rentals
Fact Sheets
- Candy
- Drugs, Grooming and Hygiene Products
- Food and Food Ingredients
- Soft Drinks and Other Beverages
- Prepared Food