1.1 	A bill for an act
1.2 	relating to taxation; delaying the requirement that
1.3 	the Department of Revenue administer local sales taxes
1.4 	for the city of Duluth; amending Laws 2001, First
1.5 	Special Session chapter 5, article 12, section 82, as
1.6 	amended.
1.7 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.8 	Section 1. Laws 2001, First Special Session chapter 5,
1.9 	article 12, section 82, the effective date, as amended by Laws
1.10 	2002, chapter 377, article 3, section 23, is amended to read:

1.11 	EFFECTIVE DATE. This section is effective for sales and
1.12 	purchases made after December 31, 2005 2007.