1.1 	A bill for an act
1.2 	relating to taxation; sales and use; expanding the exemption for meals served 
1.3 	at certain residential facilities;amending Minnesota Statutes 2008, section 
1.4 	297A.67, subdivision 4.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2008, section 297A.67, subdivision 4, is amended to 
1.7 	read:
1.8 		Subd. 4.Exempt meals at residential facilities.  Prepared food, candy, and soft 
1.9 	drinks served to patients, inmates, or persons residing at hospitals, sanitariums, nursing 
1.10 	homes, senior citizen homes, and correctional, detention, and detoxification facilities are 
1.11 	exempt. Prepared food, candy, and soft drinks served to visitors of patients and residents 
1.12 	of nursing homes and senior citizen homes are exempt if the visitor is eating with the 
1.13 	patient or resident. Food sold through vending machines is not exempt.

1.14 	EFFECTIVE DATE. This section is effective for sales and purchases made after 
1.15 	June 30, 2009.