1.1                          A bill for an act
  1.2             relating to sales tax; providing an exemption for 
  1.3             certain machinery and equipment used by ski areas; 
  1.4             amending Minnesota Statutes 1998, section 297A.25, by 
  1.5             adding a subdivision. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1998, section 297A.25, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 79.  [MACHINERY AND EQUIPMENT FOR SKI AREAS.] The 
  1.10  gross receipts from the sale, storage, use, or consumption of 
  1.11  machinery and equipment used for tramways or for snow making or 
  1.12  snow grooming at ski hills, ski slopes, or ski trails, are 
  1.13  exempt.