1.1 	A bill for an act
1.2 	relating to taxes; sales and use tax; reducing the rate;amending Minnesota 
1.3 	Statutes 2006, section 297A.62, subdivision 1.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. Minnesota Statutes 2006, section 297A.62, subdivision 1, is amended to 
1.6 	read:
1.7 		Subdivision 1.Generally. Except as otherwise provided in subdivision ~~2 or~~ 3 or 
1.8 	in this chapter, a sales tax of ~~6.5~~ 6.0 percent is imposed on the gross receipts from retail 
1.9 	sales as defined in section 297A.61, subdivision 4, made in this state or to a destination 
1.10 	in this state by a person who is required to have or voluntarily obtains a permit under 
1.11 	section 297A.83, subdivision 1. 

1.12 	EFFECTIVE DATE. This section is effective for sales and purchases made after 
1.13 	June 30, 2007.