Relating to tax reliefARTICLE 1 SALES TAX REBATEProviding for a sales tax rebate payable in 2000 using information contained in the Minnesota tax incidence report; specifying taxpayer eligibility and prescribing the schedules for taxpayers filing jointly or separately, providing eligibility for certain additional state residents and nonresidents and defining income; requiring certain commissioner of revenue rebate adjustments, requiring reduction under certain conditions; requiring rebates not made by a certain date to bear interest; providing for receipt of rebates by estates of deceased individuals after closing of the probate estates; including the rebate under the definition of Minnesota tax law for data disclosure purposes and in the definition of overpayment for delinquent tax liability purposes; taxpayer right to the rebate to expire after a certain date; subjecting the rebate to revenue recapture; granting the commissioner certain enforcement authority relating to forged or improperly endorsed checks and for overstated or erroneously issued rebates; authorizing the commissioner to take whatever action necessary to pay the rebates; authorizing payment by electronic funds transfer to certain individuals; appropriating money to the commissioner to pay for rebates administration purposes ARTICLE 2 INDIVIDUAL INCOME TAXESProviding an income tax subtraction for a certain percentage of long term capital gains; reducing individual income tax rates and adjusting the brackets, providing for inflation adjustments; reducing the alternative minimum tax (AMT) rate; repealing the marriage penalty credit ARTICLE 3 - CORPORATE FRANCHISE TAX Adopting a single factor sales apportionment formula for franchise tax purposesARTICLE 4 SALES AND USE TAXESEliminating the accelerated June payment liability of retailers for sales, liquor and tobacco taxes and the sales tax payment and refund requirements for sales of exempt capital equipment; exempting from the tax milk, milk products, juice and juice products, fresh and canned fruit, vegetables, granola and fruit filled breakfast bars, yogurt and pudding and cheese and cottage cheese sold from vending machines; expanding the definition of farm machinery for sales tax purposes to include machinery used to produce flowering or ornamental plants including nursery stock ARTICLE 5 PROPERTY TAXESReducing the property tax classification rates for certain commercial industrial and apartment property; modifying the education homestead creditARTICLE 6 MINNESOTA COMPREHENSIVE HEALTH ASSOCIATIONProviding an annual appropriation to the commissioner of commerce to pay a certain percentage of certain excess claims and operating and administrative expenses of the Minnesota comprehensive health association (MCHA) incurred after a certain date; requiring contributing members to adjust premium rates to reflect the funding, providing for enforcement by the commissioners of commerce or health (ra)