1.1                          A bill for an act 
  1.2             relating to sales tax; exempting certain machinery and 
  1.3             equipment used by ski areas; exempting sales of lift 
  1.4             tickets; amending Minnesota Statutes 1998, section 
  1.5             297A.25, by adding subdivisions. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1998, section 297A.25, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 79.  [MACHINERY AND EQUIPMENT FOR SKI AREAS.] The 
  1.10  gross receipts from the sale, storage, use, or consumption of 
  1.11  machinery and equipment used for tramways or for snow making or 
  1.12  snow grooming at ski hills, ski slopes, or ski trails are exempt.
  1.13     Sec. 2.  Minnesota Statutes 1998, section 297A.25, is 
  1.14  amended by adding a subdivision to read: 
  1.15     Subd. 80.  [TICKETS OR ADMISSIONS TO SKI LIFTS.] The gross 
  1.16  receipts from the sale, storage, use, or consumption of 
  1.17  admissions or tickets to ski lifts are exempt. 
  1.18     Sec. 3.  [EFFECTIVE DATE.] 
  1.19     Sections 1 and 2 are effective for sales, purchases, and 
  1.20  admissions after June 30, 1999.