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