1.1                          A bill for an act 
  1.2             relating to taxation; sales and use; exempting 
  1.3             television commercials and tangible property used or 
  1.4             consumed in producing television commercials; amending 
  1.5             Minnesota Statutes 1996, section 297A.25, by adding a 
  1.6             subdivision. 
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  Minnesota Statutes 1996, section 297A.25, is 
  1.9   amended by adding a subdivision to read: 
  1.10     Subd. 73.  [TELEVISION COMMERCIALS AND MATERIALS USED OR 
  1.11  CONSUMED IN PRODUCTION THEREOF.] The gross receipts from the 
  1.12  sale of and storage, use, or other consumption in Minnesota of 
  1.13  tangible personal property which is used or consumed in 
  1.14  producing any television commercial and any such television 
  1.15  commercial and the tangible medium of expression in which it is 
  1.16  fixed are exempt.