1.1                          A bill for an act 
  1.2             relating to taxation; sales and use; exempting sales 
  1.3             of maple syrup harvesting and production equipment; 
  1.4             amending Minnesota Statutes 1998, section 297A.25, by 
  1.5             adding a subdivision. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1998, section 297A.25, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 84.  [MAPLE SYRUP EQUIPMENT.] The gross receipts from 
  1.10  the sale of, and storage, use, or consumption of, equipment and 
  1.11  supplies for use in maple syrup harvesting and production are 
  1.12  exempt.