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Last Updated: 7/11/2017

Super Bowl

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Sales and Use Tax

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Super Bowl LII will be played at U.S. Bank Stadium in Minneapolis on February 4, 2018.

There are several sales tax exemptions for the game and related events. These exemptions also apply to local sales taxes and special local taxes.


Admission to the Super Bowl game is not taxable. Admission to related events is not taxable when the events are sponsored by the National Football League (NFL), its affiliates, or the Minnesota Super Bowl Host Committee.

What is a related event?

A related event is an event sponsored by the National Football League (NFL) and its affiliates. Examples include preparatory advance visits, NFL Experience, NFL Tailgate, NFL On Location, and NFL House.

Note: National Football League teams are not NFL affiliates.

Are the admissions taxable if someone other than the NFL or its affiliates sell the tickets?

No. All admissions to the Super Bowl and related events are exempt from sales tax no matter who sells the tickets.


Sales of nonresidential parking by the NFL are not taxable for attendance at:

  • the Super Bowl game
  • related events sponsored by the NFL, its affiliates, or the Minnesota Super Bowl Host Committee

The Super Bowl Host Committee may purchase the nonresidential parking services exempt by providing a completed Form ST3, Certificate of Exemption, and specifying the Resale exemption.

What about other nonresidential parking sales?

Sales of nonresidential parking sold by anyone other than the NFL are taxable.

Other taxable sales

Sales and purchases of other common items associated with the event remain taxable. Examples include:

  • Lodging services
  • Souvenirs
  • Concessions
Note: Some purchases made by the NFL or its affiliates may be eligible for reimbursement of sales tax by the Minnesota Sports Facilities Authority.