1.1                          A bill for an act 
  1.2             relating to taxation; providing that sales of smoking 
  1.3             cessation devices are exempt from taxation; amending 
  1.4             Minnesota Statutes 1998, 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 1998, section 297A.25, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 79.  [SMOKING CESSATION DEVICES.] The gross receipts 
  1.10  from the sale of and the storage, use, or consumption of items 
  1.11  of personal property that are intended to be used exclusively to 
  1.12  assist individuals to refrain from smoking tobacco, such as 
  1.13  nicotine patches and nicotine gum, are exempt. 
  1.14     Sec. 2.  [EFFECTIVE DATE.] 
  1.15     Section 1 is effective for sales after June 30, 1999.