1.1                          A bill for an act 
  1.2             relating to taxation; providing that certain sales of 
  1.3             copies of transcripts produced by court reporters are 
  1.4             exempt from the sales tax; amending Minnesota Statutes 
  1.5             1996, section 297A.25, by adding a subdivision. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1996, section 297A.25, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 62.  [COPIES OF COURT REPORTER DOCUMENTS.] The gross 
  1.10  receipts from sales of, and use, storage, or consumption of, 
  1.11  transcripts or copies of transcripts of verbatim testimony 
  1.12  produced and sold by court reporters to individuals or entities 
  1.13  that are parties to or representatives of parties to the 
  1.14  proceeding to which the transcript relates, are exempt. 
  1.15     Sec. 2.  [EFFECTIVE DATE.] 
  1.16     Section 1 is effective for sales after January 1, 1992.