1.1 	A bill for an act
1.2 	relating to taxation; sales and use; changing the effective date for the up-front 
1.3 	capital equipment exemption;amending Laws 2013, chapter 143, article 8, 
1.4 	sections 26; 40.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Laws 2013, chapter 143, article 8, section 26, the effective date, is amended 
1.7 	to read:

1.8 	EFFECTIVE DATE. This section is effective for sales and purchases made after 
1.9 	August 31 June 30, 2014.

1.10 	EFFECTIVE DATE. This section is effective the day following final enactment.

1.11 	Sec. 2. Laws 2013, chapter 143, article 8, section 40, the effective date, is amended to 
1.12 	read:

1.13 	EFFECTIVE DATE. The change to clause (1) is effective for sales and purchases 
1.14 	made after August 31 June 30, 2014. The changes in clauses (13), (16), and (17), are 
1.15 	effective the day following final enactment.

1.16 	EFFECTIVE DATE. This section is effective the day following final enactment.