1.1                          A bill for an act
  1.2             relating to taxation; sales and use; exempting seeds 
  1.3             used in growing food; amending Minnesota Statutes 
  1.4             1996, section 297A.25, by adding a subdivision. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  Minnesota Statutes 1996, section 297A.25, is 
  1.7   amended by adding a subdivision to read: 
  1.8      Subd. 73.  [SEEDS FOR FOOD.] The gross receipts from the 
  1.9   sale of seeds and plants used in growing food for human 
  1.10  consumption are exempt. 
  1.11     Sec. 2.  [EFFECTIVE DATE.] 
  1.12     Section 1 is effective for sales made after June 30, 1998.