1.1                          A bill for an act
  1.2             relating to taxation; sales and use tax; exempting 
  1.3             certain fertilizer and chemical application equipment; 
  1.4             amending Minnesota Statutes 1994, section 297A.25, by 
  1.5             adding a subdivision. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1994, section 297A.25, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 60.  [VARIABLE RATE APPLICATION EQUIPMENT.] From July 
  1.10  1, 1995, until June 30, 1997, the gross receipts from the sale 
  1.11  of variable rate application equipment are exempt.  For purposes 
  1.12  of this subdivision, "variable rate application equipment" means 
  1.13  fertilizer and chemical application equipment that varies the 
  1.14  rate of application on-the-go, based on a digitized soils map, 
  1.15  according to specific fertility and soil types.