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 February 28, 2002.