1.1 	A bill for an act
1.2 	relating to taxation; sales and use; providing an exemption for Internet service 
1.3 	machinery and equipment;amending Minnesota Statutes 2016, section 297A.67, 
1.4 	by adding a subdivision.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2016, section 297A.67, is amended by adding a subdivision 
1.7 	to read:
1.8 		Subd. 34.Internet service machinery and equipment. Internet service machinery and 
1.9 	equipment are exempt.

1.10 	EFFECTIVE DATE. This section is effective for sales and purchases made after June 
1.11 	30, 2017.