1.1                          A bill for an act 
  1.2             relating to taxation; exempting certain bakery 
  1.3             products and certain food sold in bulk or requiring 
  1.4             cooking by the consumer to prevent food borne illness 
  1.5             from sales and use taxes; amending Minnesota Statutes 
  1.6             2001 Supplement, section 297A.61, subdivision 31. 
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  Minnesota Statutes 2001 Supplement, section 
  1.9   297A.61, subdivision 31, is amended to read: 
  1.10     Subd. 31.  [PREPARED FOOD.] "Prepared food" means (i) food 
  1.11  that meets either of the following conditions: 
  1.12     (1) the food is sold with eating utensils provided by the 
  1.13  seller, including plates, knives, forks, spoons, glasses, cups, 
  1.14  napkins, or straws; or 
  1.15     (2) the food is sold in a heated state or heated by the 
  1.16  seller; (ii) or two or more food ingredients are mixed or 
  1.17  combined by the seller for sale as a single item; or (iii) food 
  1.18  sold with eating utensils provided by the seller, including 
  1.19  plates, knives, forks, spoons, glasses, cups, napkins, or 
  1.20  straws.  Prepared food does not include, except for: 
  1.21     (i) bakery items, including, but not limited to, bread, 
  1.22  rolls, buns, biscuits, bagels, croissants, pastries, donuts, 
  1.23  danish, cakes, tortes, pies, tarts, muffins, bars, cookies, 
  1.24  tortillas; 
  1.25     (ii) unheated ready-to-eat meat and seafood sold by weight; 
  1.26     (iii) eggs, fish, meat, poultry, and foods containing these 
  2.1   raw animal foods requiring cooking by the consumer as 
  2.2   recommended by the Food and Drug Administration in chapter 3, 
  2.3   part 401.11 of its food code so as to prevent food borne 
  2.4   illnesses; or 
  2.5      (iv) food that is only sliced, repackaged, or pasteurized 
  2.6   by the seller. 
  2.7      <b>[EFFECTIVE DATE.]</b> This section is effective for sales and 
  2.8   purchases made more than 30 days after the date of final 
  2.9   enactment.