1.1                          A bill for an act 
  1.2             relating to taxation; sales and use; exempting 
  1.3             purchases required to comply with bleacher safety 
  1.4             requirements; amending Minnesota Statutes 1998, 
  1.5             section 297A.25, by adding a 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.  [BLEACHER SAFETY COMPLIANCE.] The gross receipts 
  1.10  from the sale of and storage, use, or consumption of tangible 
  1.11  personal property are exempt if the property is used in, or 
  1.12  incorporated into, the repair or improvement of bleachers in 
  1.13  order to comply with the safety requirements of section 16B.616. 
  1.14  This subdivision does not apply to purchases by contractors, 
  1.15  subcontractors, or builders under a lump sum contract. 
  1.16     Sec. 2.  [EFFECTIVE DATE.] 
  1.17     Section 1 is effective for sales and purchases on or after 
  1.18  July 1, 2000.