1.1                          A bill for an act 
  1.2             relating to taxes; sales and use; exempting the rental 
  1.3             of luggage carts and baby strollers; 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.  [LUGGAGE CARTS AND BABY STROLLERS.] The gross 
  1.10  receipts from the rental of luggage carts and baby and child 
  1.11  strollers for individual use are exempt. 
  1.12     Sec. 2.  [EFFECTIVE DATE.] 
  1.13     Section 1 is effective for rentals that occur after June 
  1.14  30, 2000.