1.1                          A bill for an act
  1.2             relating to taxes; sales and use; modifying the rate; 
  1.3             amending Minnesota Statutes 1996, section 297A.02, 
  1.4             subdivision 1. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  Minnesota Statutes 1996, 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~~ 6.0 
  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 sales made after June 30, 1997.