1.1                          A bill for an act 
  1.2             relating to sales and use tax; exempting memorial 
  1.3             stones; amending Minnesota Statutes 2002, section 
  1.4             297A.67, subdivision 10. 
  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 10, is amended to read: 
  1.8      Subd. 10.  [CASKETS; VAULTS; MEMORIAL STONES.] Caskets and 
  1.9   burial vaults for human burial and memorial stones used either 
  1.10  to mark human remains or in cemeteries for humans are exempt.  
  1.11     <b>[EFFECTIVE DATE.]</b> This section is effective for sales and 
  1.12  purchases made after June 30, 2004.