1.1                          A bill for an act 
  1.2             relating to sales and use tax; exempting charitable 
  1.3             donations of meals from sales tax; amending Minnesota 
  1.4             Statutes 2002, section 297A.70, by adding a 
  1.5             subdivision. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 2002, section 297A.70, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 17.  [DONATED MEALS.] Meals that are normally sold at 
  1.10  retail in the ordinary business activities of the taxpayer are 
  1.11  exempt if the meals are donated to a nonprofit group as defined 
  1.12  in subdivision 4 for fund-raising purposes. 
  1.13     <b>[EFFECTIVE DATE.]</b> This section is effective for donations 
  1.14  made after June 30, 2004.