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