1.1 	A bill for an act
1.2 	relating to taxation; sales and use; exempting sales
1.3 	of stoves that burn biomass fuels; amending Minnesota
1.4 	Statutes 2004, section 297A.67, 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 2004, section 297A.67, is
1.8 	amended by adding a subdivision to read:
1.9 		Subd. 32.Biomass fuel stoves. Stoves designed to burn
1.10 	agricultural products or other biomass fuels are exempt.
1.11 	
EFFECTIVE DATE. This section is effective for sales and
1.12 	purchases made after June 30, 2005.