1.1                          A bill for an act 
  1.2             relating to taxation; sales tax; amending exemption 
  1.3             for school meals; amending Minnesota Statutes 2002, 
  1.4             section 297A.67, subdivision 5. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  Minnesota Statutes 2002, section 297A.67, 
  1.7   subdivision 5, is amended to read: 
  1.8      Subd. 5.  [EXEMPT MEALS AT SCHOOLS.] Meals and lunches 
  1.9   served at public and private elementary, middle, or secondary 
  1.10  schools as defined in section 120A.05 are exempt.  Meals and 
  1.11  lunches served to students at a college, university, or private 
  1.12  career school under a board contract are exempt.  For purposes 
  1.13  of this subdivision, "meals and lunches" does not include sales 
  1.14  from vending machines. 
  1.15     <b>[EFFECTIVE DATE.]</b> This section is effective for sales and 
  1.16  purchases made after June 30, 2003.