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The 2019 Sale tax Exemption Information

Great News from the Minnesota State Legislature!

Minnesota’s county fairs were winners in this year’s legislative session. MFCF lobbyists A.J. Duerr and Cory Bennett worked very hard on your behalf, and the results were great!

Your fair is not exempt from ALL sales tax. Three criteria must be met in order for the
revenues to be exempt from sales tax.


You must be able to answer YES to three questions ...
Who: The revenues must be received by your AG SOCIETY.
When: The revenues must be received DURING YOUR FAIR.
Where: The revenues must be received for events held on your FAIRGROUNDS.
Ag societies are not exempt from paying sales tax on items they purchase. This exemption
ONLY applies to specific revenues received by the agricultural society.
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