1.1                          A bill for an act 
  1.2             relating to taxation; sales and use; exempting certain 
  1.3             camp fees; amend Minnesota Statutes 2002, section 
  1.4             297A.70, subdivision 16. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  Minnesota Statutes 2002, section 297A.70, 
  1.7   subdivision 16, is amended to read: 
  1.8      Subd. 16.  [CAMP FEES.] Camp fees to camps or other 
  1.9   recreation facilities owned and operated by an exempt 
  1.10  organization under section 501(c)(3) of the Internal Revenue 
  1.11  Code are exempt if the camps or facilities provide educational 
  1.12  and social activities for young people primarily age 18 and 
  1.13  under. 
  1.14     <b>[EFFECTIVE DATE.]</b> This section is effective for sales and 
  1.15  purchases made after June 30, 2003.