1.1 	A bill for an act
1.2 	relating to taxation; sales and use; providing an exemption for headstones and 
1.3 	footstones;amending Minnesota Statutes 2020, section 297A.67, subdivision 10.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. Minnesota Statutes 2020, section 297A.67, subdivision 10, is amended to read:
1.6 		Subd. 10.Caskets; vaults Certain burial site goods. Caskets and, burial vaults, 
1.7 	headstones, and footstones for human burial are exempt.

1.8 	EFFECTIVE DATE. This section is effective for sales and purchases made after June 
1.9 	30, 2021.