1.1                          A bill for an act 
  1.2             relating to taxation; sales and use; providing that 
  1.3             sales of smoking cessation devices are exempt; 
  1.4             amending Minnesota Statutes 2000, section 297A.67, 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.67, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 31.  [SMOKING CESSATION DEVICES.] Items of personal 
  1.10  property that are approved by the Federal Drug Administration 
  1.11  for use exclusively to assist individuals to refrain from using 
  1.12  tobacco, such as nicotine patches, nicotine inhalers, and 
  1.13  nicotine gum, are exempt. 
  1.14     <b>[EFFECTIVE DATE.]</b> This section is effective for sales and 
  1.15  purchases made after June 30, 2002.