1.1 	A bill for an act
1.2 	relating to taxation; creating a sales tax exemption for the sale of hydrogen to 
1.3 	power an internal combustion engine or fuel cell;amending Minnesota Statutes 
1.4 	2004, section 297A.68, by adding a subdivision.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2004, section 297A.68, is amended by adding a 
1.7 	subdivision to read:
1.8 		Subd. 42.Hydrogen. Hydrogen used to power an internal combustion engine or 
1.9 	fuel cell is exempt.

1.10 	EFFECTIVE DATE. This section is effective for sales made after June 30, 2006.