1.1                          A bill for an act 
  1.2             relating to taxation; sales and use; exempting certain 
  1.3             cemetery upkeep services; amending Minnesota Statutes 
  1.4             1998, section 297A.25, by adding a subdivision. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  Minnesota Statutes 1998, section 297A.25, is 
  1.7   amended by adding a subdivision to read: 
  1.8      Subd. 84.  [CEMETERY UPKEEP.] Services provided for the 
  1.9   upkeep of a cemetery are exempt. 
  1.10     Sec. 2.  [EFFECTIVE DATE.] 
  1.11     Section 1 is effective for sales and purchases after June 
  1.12  30, 2000.