1.1                          A bill for an act
  1.2             relating to taxation; changing the general rate of the 
  1.3             sales and use tax and the sales tax on motor vehicles 
  1.4             from 6.5 percent to 6 percent; amending Minnesota 
  1.5             Statutes 1996, section 297A.02, subdivision 1. 
  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 1, is amended to read: 
  1.9      Subdivision 1.  [GENERALLY.] Except as otherwise provided 
  1.10  in this chapter, there is imposed an excise tax of 6.5 6.0 
  1.11  percent of the gross receipts from sales at retail made by any 
  1.12  person in this state. 
  1.13     Sec. 2.  [EFFECTIVE DATE.] 
  1.14     Section 1 is effective for sales and purchases occurring 
  1.15  after June 30, 1998.