1.1 	A bill for an act
1.2 	relating to sales and use tax; amending the definition
1.3 	of prepared food to exclude ice cream cakes; amending
1.4 	Minnesota Statutes 2004, section 297A.61, subdivision
1.5 	31.
1.6 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.7 	Section 1. Minnesota Statutes 2004, section 297A.61,
1.8 	subdivision 31, is amended to read:
1.9 		Subd. 31.Prepared food. (a) "Prepared food" means food
1.10 	that meets either of the following conditions:
1.11 	(1) the food is sold with eating utensils provided by the
1.12 	seller, including plates, knives, forks, spoons, glasses, cups,
1.13 	napkins, or straws; or
1.14 	(2) the food is sold in a heated state or heated by the
1.15 	seller or two or more food ingredients are mixed or combined by
1.16 	the seller for sale as a single item, except for:
1.17 	(i) bakery items, including, but not limited to, bread,
1.18 	rolls, buns, biscuits, bagels, croissants, pastries, donuts,
1.19 	danish, cakes, tortes, pies, tarts, muffins, bars, cookies,
1.20 	tortillas;
1.21 	(ii) ready-to-eat meat and seafood in an unheated state
1.22 	sold by weight;
1.23 	(iii) eggs, fish, meat, poultry, and foods containing these
1.24 	raw animal foods requiring cooking by the consumer as
1.25 	recommended by the Food and Drug Administration in chapter 3,
2.1 	part 401.11 of its food code so as to prevent food borne
2.2 	illnesses; or
2.3 	(iv) food that is only sliced, repackaged, or pasteurized
2.4 	by the seller.
2.5 	(b) For purposes of paragraph (a), clause (2), item (i),
2.6 	"cakes" includes cakes made of ice cream or other frozen dairy
2.7 	products.
2.8 	
EFFECTIVE DATE. This section is effective for sales made
2.9 	after June 30, 2005.