1.1                          A bill for an act 
  1.2             relating to taxation; sales tax; decreasing the 
  1.3             general sales tax rate; amending Minnesota Statutes 
  1.4             1998, section 297A.02, subdivision 1. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  Minnesota Statutes 1998, section 297A.02, 
  1.7   subdivision 1, is amended to read: 
  1.8      Subdivision 1.  [GENERALLY.] Except as otherwise provided 
  1.9   in this chapter, there is imposed an excise tax of 6.5 5.5 
  1.10  percent of the gross receipts from sales at retail made by any 
  1.11  person in this state. 
  1.12     Sec. 2.  [EFFECTIVE DATE.] 
  1.13     Section 1 is effective for purchases made after June 30, 
  1.14  1999.