1.1                          A bill for an act 
  1.2             relating to taxation; sales and use; exempting certain 
  1.3             machinery and equipment for ski areas; amending 
  1.4             Minnesota Statutes 1998, 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 1998, section 297A.25, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 84.  [MACHINERY AND EQUIPMENT FOR SKI AREAS.] The 
  1.10  gross receipts from the sale, storage, use, or consumption of 
  1.11  tangible personal property used or consumed primarily and 
  1.12  directly for tramways or in snowmaking and snow-grooming 
  1.13  operations at ski hills, ski slopes, or ski trails, including 
  1.14  machinery, equipment, fuel, electricity, and water additives 
  1.15  used in the production and maintenance of machine-made snow, are 
  1.16  exempt. 
  1.17     Sec. 2.  [EFFECTIVE DATE.] 
  1.18     Section 1 is effective for sales and purchases made after 
  1.19  June 30, 2000.