1.1                          A bill for an act 
  1.2             relating to taxation; exempting certain bakery 
  1.3             products prepared by the seller from sales and use 
  1.4             taxes; amending Minnesota Statutes 2001 Supplement, 
  1.5             section 297A.61, subdivision 31. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 2001 Supplement, section 
  1.8   297A.61, subdivision 31, is amended to read: 
  1.9      Subd. 31.  [PREPARED FOOD.] "Prepared food" means (i) the 
  1.10  following: 
  1.11     (1) food sold with eating utensils provided by the seller, 
  1.12  including plates, knives, forks, spoons, glasses, cups, napkins, 
  1.13  or straws; or 
  1.14     (2) food sold in a heated state or heated by the seller; 
  1.15  (ii) or two or more food ingredients mixed or combined by the 
  1.16  seller for sale as a single item, except for: 
  1.17     (i) bakery items, including bread, rolls, buns, biscuits, 
  1.18  bagels, croissants, pastries, donuts, danish, cakes, tortes, 
  1.19  pies, tarts, muffins, bars, cookies, tortillas; or 
  1.20     (iii) food sold with eating utensils provided by the 
  1.21  seller, including plates, knives, forks, spoons, glasses, cups, 
  1.22  napkins, or straws.  Prepared food does not include (ii) food 
  1.23  that is only sliced, repackaged, or pasteurized by the seller. 
  1.24     <b>[EFFECTIVE DATE.]</b> This section is effective for sales made 
  1.25  after June 30, 2002.