1.1                          A bill for an act 
  1.2             relating to taxation; sales and use; changing the 
  1.3             exemption for farm machinery; amending Minnesota 
  1.4             Statutes 1996, section 297A.25, subdivision 59. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  Minnesota Statutes 1996, section 297A.25, 
  1.7   subdivision 59, is amended to read: 
  1.8      Subd. 59.  [FARM MACHINERY.] ~~From July 1, 1994, until June~~ 
  1.9   ~~30, 1997,~~ The gross receipts from the sale of new and used farm 
  1.10  machinery are exempt. 
  1.11     Sec. 2.  [EFFECTIVE DATE.] 
  1.12     Section 1 is effective for sales after June 30, 1997.