1.1                          A bill for an act 
  1.2             relating to taxes; sales and use; reducing the general 
  1.3             rate; amending Minnesota Statutes 2000, section 
  1.4             297A.62, subdivision 1. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  Minnesota Statutes 2000, section 297A.62, 
  1.7   subdivision 1, is amended to read: 
  1.8      Subdivision 1.  [GENERALLY.] Except as otherwise provided 
  1.9   in subdivision 2 or 3 or in this chapter, a sales tax of ~~6.5~~ 
  1.10  five percent is imposed on the gross receipts from retail sales 
  1.11  as defined in section 297A.61, subdivision 4, made in this state 
  1.12  or to a destination in this state by a person who is required to 
  1.13  have or voluntarily obtains a permit under section 297A.83, 
  1.14  subdivision 1.  
  1.15     <b>[EFFECTIVE DATE.]</b> This section is effective for sales and 
  1.16  purchases made after June 30, 2001.