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Amusement tax refers to tax paid on various forms of entertainment. An amusement tax is expressed as a percentage of ticket prices. For example, ticket to concert or sporting event.
In Classic Affairs v. Commissioner of Revenue, 1993 Minn. Tax LEXIS 8 (Minn. T.C. 1993), the court held that an amusement tax means a tax on the sales of food, refreshments, services, or merchandise served or provided in any bar, restaurant, hall, cabaret, or other public place where music and dancing privileges or any other entertainment.