1.1                          A bill for an act
  1.2             relating to taxation; changing the rate of the sales 
  1.3             and use tax and the sales tax on motor vehicles; 
  1.4             amending Minnesota Statutes 1996, section 297A.02, 
  1.5             subdivision 1. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1996, section 297A.02, 
  1.8   subdivision 1, is amended to read: 
  1.9      Subdivision 1.  [GENERALLY.] Except as otherwise provided 
  1.10  in this chapter, there is imposed an excise tax of 6.5 percent 
  1.11  the following percentage rate of the gross receipts from sales 
  1.12  at retail made by any person in this state.: 
  1.13     6.25 percent for sales and purchases occurring after June 
  1.14  30, 1998, and before July 1, 1999, and 
  1.15     6.0 percent for sales and purchases occurring after June 
  1.16  30, 1999.