1.1                          A bill for an act 
  1.2             relating to taxation; exempting certain printing 
  1.3             activities from the sales and use tax; 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.  [PRINTING ACTIVITIES.] The gross receipts from 
  1.10  the sale, use, or consumption of printing activities that result 
  1.11  in the production of printed materials are exempt.  "Printing 
  1.12  activities" means prepress, press, and postpress activities 
  1.13  including commercial photocopying.  For purposes of this 
  1.14  subdivision, "printed materials" does not include audio or 
  1.15  visual discs, tapes, film, or recordings.