1.1 	A bill for an act
1.2 	relating to taxation; sales and use; providing an exemption for Internet service 
1.3 	machinery and equipment;amending Minnesota Statutes 2014, section 297A.67, 
1.4 	by adding a subdivision.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2014, section 297A.67, is amended by adding a 
1.7 	subdivision to read:
1.8 		Subd. 34.Internet service machinery and equipment. Internet service machinery 
1.9 	and equipment are exempt.

1.10 	EFFECTIVE DATE. This section is effective for sales and purchases made after 
1.11 	June 30, 2016.