1.1                          A bill for an act 
  1.2             relating to taxation; modifying the application of the 
  1.3             sales tax to sales of manufactured homes; amending 
  1.4             Minnesota Statutes 1996, section 297A.02, subdivision 
  1.5             4. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1996, section 297A.02, 
  1.8   subdivision 4, is amended to read: 
  1.9      Subd. 4.  [MANUFACTURED HOUSING AND PARK TRAILERS.] 
  1.10  Notwithstanding the provisions of subdivision 1, for sales at 
  1.11  retail of manufactured homes used for residential purposes and 
  1.12  new or used park trailers, as defined in section 168.011, 
  1.13  subdivision 8, paragraph (b), the excise tax is imposed upon 65 
  1.14  percent of the sales price dealer's cost of the home or, and for 
  1.15  sales of new and used park trailers, as defined in section 
  1.16  168.011, subdivision 8, paragraph (b), the excise tax is imposed 
  1.17  upon 65 percent of the sales price of the park trailer.