1.1                          A bill for an act 
  1.2             relating to taxation; sales; exempting sales of gold 
  1.3             and silver coins and bullion; amending Minnesota 
  1.4             Statutes 1996, section 297A.25, by adding a 
  1.5             subdivision.  
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1996, section 297A.25, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 73.  [GOLD AND SILVER.] The gross receipts from the 
  1.10  sale of gold and silver coins and bullion are exempt. 
  1.11     Sec. 2.  [EFFECTIVE DATE.] 
  1.12     Section 1 is effective for sales and purchases after June 
  1.13  30, 1998.