Minnesota: Webinars Are Exempt from Sales Tax
- Sales Tax News
- Jul 8, 2014 | Gail Cole
Webinars meeting certain requirements are exempt from Minnesota sales tax, effective July 1, 2014.
According to a Minnesota Department of Revenue fact sheet updated this month, “Charges for live or prerecorded audio and audiovisual presentations are exempt when they are accessed electronically” and meet the following requirements:
- Admission to the in-person presentation is not subject to tax;
- Online participants and the presenter can interact with each other during the presentation; and
- Any limits on the amount of interaction (and when it occurs) are the same for online and in-person participants.
The fact sheet makes clear that tuition for online classes at post-secondary schools is not taxable.
The taxation of many digital products in Minnesota was addressed by the Department of Revenue earlier this year. States must be on their toes with respect to sales tax and the relatively new area of digital goods and services, which is often in flux.