1.1                          A bill for an act 
  1.2             relating to taxation; reducing the sales and use tax 
  1.3             rate and the sales tax on motor vehicle rate for a 
  1.4             period of one year; amending Minnesota Statutes 1998, 
  1.5             section 297A.02, subdivision 1. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1998, 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 percent 
  1.11  of on the gross receipts from sales at retail made by any person 
  1.12  in this state at the rate of three percent of the gross receipts 
  1.13  for sales occurring after June 30, 1999, and before July 1, 
  1.14  2000, and at the rate of 6.5 percent of the gross receipts for 
  1.15  sales occurring after June 30, 2000. 
  1.16     Sec. 2.  [EFFECTIVE DATE.] 
  1.17     Section 1 is effective for sales and purchases made after 
  1.18  June 30, 1999.