HF 3008

as introduced - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to state finance; exempting certain bakery 
  1.3             products prepared by the seller from sales and use 
  1.4             taxes; repealing the biomedical innovation and 
  1.5             commercialization initiative; amending Minnesota 
  1.6             Statutes 2001 Supplement, section 297A.61, subdivision 
  1.7             31; repealing Minnesota Statutes 2001 Supplement, 
  1.8             section 116J.885; Laws 2001, First Special Session 
  1.9             chapter 5, article 19, section 2. 
  1.10  BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.11     Section 1.  Minnesota Statutes 2001 Supplement, section 
  1.12  297A.61, subdivision 31, is amended to read: 
  1.13     Subd. 31.  [PREPARED FOOD.] "Prepared food" means (i) the 
  1.14  following: 
  1.15     (1) food sold with eating utensils provided by the seller, 
  1.16  including plates, knives, forks, spoons, glasses, cups, napkins, 
  1.17  or straws; or 
  1.18     (2) food sold in a heated state or heated by the seller; 
  1.19  (ii) or two or more food ingredients mixed or combined by the 
  1.20  seller for sale as a single item, except for: 
  1.21     (i) bakery items, including, but not limited to, bread, 
  1.22  rolls, buns, biscuits, bagels, croissants, pastries, donuts, 
  1.23  danish, cakes, tortes, pies, tarts, muffins, bars, cookies, 
  1.24  tortillas; or 
  1.25     (iii) food sold with eating utensils provided by the 
  1.26  seller, including plates, knives, forks, spoons, glasses, cups, 
  1.27  napkins, or straws.  Prepared food does not include (ii) food 
  2.1   that is only sliced, repackaged, or pasteurized by the seller. 
  2.2      [EFFECTIVE DATE.] This section is effective for sales and 
  2.3   purchases made more than 30 days after the date of final 
  2.4   enactment. 
  2.5      Sec. 2.  [APPROPRIATION CANCELED.] 
  2.6      The appropriation to the commissioner of trade and economic 
  2.7   development in Laws 2001, First Special Session chapter 5, 
  2.8   article 19, section 2, is canceled to the general fund. 
  2.9      Sec. 3.  [REPEALER.] 
  2.10     Minnesota Statutes 2001 Supplement, section 116J.885, and 
  2.11  Laws 2001, First Special Session chapter 5, article 19, section 
  2.12  2, are repealed effective the day following final enactment.