The Minnesota Department of Revenue updated its Sales Tax Fact Sheet on digital products to explain that webinars (electronically accessed live or prerecorded audio and audiovisual presentations) are exempt from tax provided the following three requirements are met:

  1. Admission to the in-person presentation is not subject to tax
  2. Online participants and the presenter can interact with each other during the presentation and
  3. Any limits on the amount of interaction (and when it occurs) are the same for both online and in-person participants.

Minnesota Sales Tax Fact Sheet No. 177, 07/01/2014