1.1                          A bill for an act 
  1.2             relating to taxes; sales and use; adding an 
  1.3             instruction to the department of revenue regarding 
  1.4             interpreting sales tax applicability; proposing coding 
  1.5             for new law in Minnesota Statutes, chapter 297A. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  [297A.245] [INTERPRETATION OF TAXABLE SALES.] 
  1.8      When administering the provisions of this chapter, a tax 
  1.9   must not be imposed on anything that is not explicitly included 
  1.10  in the definition of a sale or a sale at retail.  Any ambiguity 
  1.11  in regard to what is exempt from sales and use tax under this 
  1.12  chapter must be construed in favor of the taxpayer. 
  1.13     Sec. 2.  [EFFECTIVE DATE.] 
  1.14     Section 1 is effective the day after final enactment.