1.1                          A bill for an act 
  1.2             relating to taxes; sales and use tax; reducing the 
  1.3             rate; amending Minnesota Statutes 1998, section 
  1.4             297A.02, subdivision 1. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  Minnesota Statutes 1998, section 297A.02, 
  1.7   subdivision 1, is amended to read: 
  1.8      Subdivision 1.  [GENERALLY.] Except as otherwise provided 
  1.9   in this chapter, there is imposed an excise tax of 6.5 5.5 
  1.10  percent of the gross receipts from sales at retail made by any 
  1.11  person in this state. 
  1.12     Sec. 2.  [EFFECTIVE DATE.] 
  1.13     Section 1 is effective for sales made after June 30, 1999.