1.1                          A bill for an act 
  1.2             relating to taxation; sales and use; exempting sales 
  1.3             of stoves that burn certain biomass fuels; amending 
  1.4             Minnesota Statutes 2002, section 297A.67, by adding a 
  1.5             subdivision. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 2002, section 297A.67, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 32.  [BIOMASS FUEL STOVES.] Stoves designed to burn 
  1.10  agricultural products or other biomass fuels are exempt. 
  1.11     <b>[EFFECTIVE DATE.]</b> This section is effective for sales and 
  1.12  purchases made after June 30, 2004.