1.1 	A bill for an act
1.2 	relating to taxation; sales and use; exempting sales
1.3 	of electricity and natural gas used for indoor ice
1.4 	arenas; amending Minnesota Statutes 2004, section
1.5 	297A.68, by adding a subdivision.
1.6 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.7 	Section 1. Minnesota Statutes 2004, section 297A.68, is
1.8 	amended by adding a subdivision to read:
1.9 		Subd. 40.Electricity for ice arenas. Electricity and
1.10 	natural gas used to produce and maintain ice surfaces at indoor
1.11 	ice arenas are exempt.
1.12 	
EFFECTIVE DATE. This section is effective for sales and
1.13 	purchases made after June 30, 2005.