1.1                          A bill for an act 
  1.2             relating to taxes; sales and use tax; exempting 
  1.3             certain purchases by licensed child care facilities; 
  1.4             amending Minnesota Statutes 2000, section 297A.68, by 
  1.5             adding a subdivision. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 2000, section 297A.68, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 35.  [LICENSED CHILD CARE FACILITIES.] Educational 
  1.10  materials, when purchased by a child care facility licensed 
  1.11  under Minnesota Rules, parts 9502.0315 to 9502.0445, or 
  1.12  9503.0005 to 9503.0170, are exempt if the materials are used 
  1.13  directly in providing services to children. 
  1.14     <b>[EFFECTIVE DATE.]</b> This section is effective for purchases 
  1.15  made after June 30, 2001.