1.1 	A bill for an act
1.2 	relating to taxation; sales and use; exempting certain purchases of clay targets;
1.3 	amending Minnesota Statutes 2016, section 297A.68, by adding a subdivision.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. Minnesota Statutes 2016, section 297A.68, is amended by adding a subdivision 
1.6 	to read:
1.7 		Subd. 3b.Clay targets. Clay targets are exempt when purchased by hunting clubs and 
1.8 	retailers in the business of selling admissions to shooting facilities, provided the clay targets 
1.9 	are either:
1.10 	(1) used in providing a shooting experience on the premises of the hunting club or 
1.11 	shooting facility; or
1.12 	(2) sold at retail at the club or shooting facility.

1.13 	EFFECTIVE DATE. This section is effective for sales and purchases made after June 
1.14 	30, 2017.