1.1                          A bill for an act 
  1.2             relating to taxation; providing a sales tax exemption 
  1.3             for sales of feed and bedding for horses; amending 
  1.4             Minnesota Statutes 1994, section 297A.25, by adding a 
  1.5             subdivision. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1994, section 297A.25, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 60.  [HORSE FEED AND BEDDING.] (a) The gross receipts 
  1.10  from the sale of hay, oats, corn, grass, and similar materials 
  1.11  sold as feed for horses, including commercially processed and 
  1.12  packaged material sold as horse feed, are exempt. 
  1.13     (b) The gross receipts from the sale of material sold for 
  1.14  use for bedding horses are exempt. 
  1.15     Sec. 2.  [EFFECTIVE DATE.] 
  1.16     Section 1 is effective for sales after June 30, 1995.