1998 Minnesota Statutes

     297A.25 Exemptions. 

    Subdivision 1.    Scope.  The items contained in this 
 section are specifically exempted from the taxes imposed by this 
 chapter. 

    Subd. 2.    Food products.  The gross receipts from the 
 sale of and storage, use, or consumption of food products 
 including but not limited to cereal and cereal products, butter, 
 cheese, milk and milk products, oleomargarine, meat and meat 
 products, fish and fish products, eggs and egg products, 
 vegetables and vegetable products, fruit and fruit products, 
 spices and salt, sugar and sugar products, coffee and coffee 
 substitutes, tea, cocoa and cocoa products, and food products 
 which are not taxable pursuant to section 297A.01, subdivision 
 3, clause (c) are exempt.  

    Subd. 3.    Medicines; medical devices.  The gross 
 receipts from the sale of and storage, use, or consumption of 
 prescribed drugs, prescribed medicine and insulin, intended for 
 use, internal or external, in the cure, mitigation, treatment or 
 prevention of illness or disease in human beings are exempt, 
 together with prescription glasses, fever thermometers, 
 therapeutic, and prosthetic devices.  "Prescribed drugs" or 
 "prescribed medicine" includes over-the-counter drugs or 
 medicine prescribed by a licensed physician.  "Therapeutic 
 devices" includes reusable finger pricking devices for the 
 extraction of blood, blood glucose monitoring machines, and 
 other diagnostic agents used in diagnosing, monitoring, or 
 treating diabetes.  Nonprescription analgesics consisting 
 principally (determined by the weight of all ingredients) of 
 acetaminophen, acetylsalicylic acid, ibuprofen, ketoprofen, 
 naproxen, and other nonprescription analgesics that are approved 
 by the United States Food and Drug Administration for internal 
 use by human beings, or a combination thereof, are exempt. 

    Medical supplies purchased by a licensed health care 
 facility or licensed health care professional to provide medical 
 treatment to residents or patients are exempt.  The exemption 
 does not apply to medical equipment or components of medical 
 equipment, laboratory supplies, radiological supplies, and other 
 items used in providing medical services.  For purposes of this 
 subdivision, "medical supplies" means adhesive and nonadhesive 
 bandages, gauze pads and strips, cotton applicators, 
 antiseptics, nonprescription drugs, eye solution, and other 
 similar supplies used directly on the resident or patient in 
 providing medical services. 

    Subd. 4.    Constitutional prohibitions.  The gross 
 receipts from the sale of and the storage, use or other 
 consumption in Minnesota of tangible personal property, tickets, 
 or admissions, electricity, gas, or local exchange telephone 
 service, which under the Constitution or laws of the United 
 States or under the Constitution of Minnesota, the state of 
 Minnesota is prohibited from taxing, are exempt.  

    Subd. 5.    Outstate transport or delivery.  The gross 
 receipts from the following sales of, and storage, use, or 
 consumption of, tangible personal property are exempt:  

    (1) property which, without intermediate use, is shipped or 
 transported outside Minnesota by the purchaser and thereafter 
 used in a trade or business or is stored, processed, fabricated 
 or manufactured into, attached to or incorporated into other 
 tangible personal property transported or shipped outside 
 Minnesota and thereafter used in a trade or business outside 
 Minnesota, and which is not thereafter returned to a point 
 within Minnesota, except in the course of interstate commerce 
 (storage shall not constitute intermediate use); provided that 
 the property is not subject to tax in that state or country to 
 which it is transported for storage or use and provided further 
 that sales of tangible personal property to be used in other 
 states or countries as part of a maintenance contract shall be 
 specifically exempt; or 

    (2) property which the seller delivers to a common carrier 
 for delivery outside Minnesota, places in the United States mail 
 or parcel post directed to the purchaser outside Minnesota, or 
 delivers to the purchaser outside Minnesota by means of the 
 seller's own delivery vehicles, and which is not thereafter 
 returned to a point within Minnesota, except in the course of 
 interstate commerce. 

    Subd. 6.    Packing materials.  The gross receipts from 
 the sale of and storage, use, or consumption of packing 
 materials used to pack and ship household goods, the ultimate 
 destination of which is outside the state of Minnesota and which 
 are not thereafter returned to a point within Minnesota, except 
 in the course of interstate commerce, are exempt.  

    Subd. 7.    Petroleum products.  The gross receipts from 
 the sale of and storage, use or consumption of the following 
 petroleum products are exempt:  

    (1) products upon which a tax has been imposed and paid 
 under the provisions of chapter 296A, and no refund has been or 
 will be allowed because the buyer used the fuel for nonhighway 
 use; 

    (2) products which are used in the improvement of 
 agricultural land by constructing, maintaining, and repairing 
 drainage ditches, tile drainage systems, grass waterways, water 
 impoundment, and other erosion control structures; 

    (3) products purchased by a transit system receiving 
 financial assistance under section 174.24 or 473.384; 

    (4) products used in a passenger snowmobile, as defined in 
 section 296A.01, subdivision 39, for off-highway business use as 
 part of the operations of a resort as provided under section 
 296A.16, subdivision 2, clause (2); or 

    (5) products purchased by a state or a political 
 subdivision of a state for use in motor vehicles exempt from 
 registration under section 168.012, subdivision 1, paragraph (b).

    Subd. 8.    Clothing.  The gross receipts from the sale 
 of and storage, use, or consumption of clothing and wearing 
 apparel are exempt, except the following: 

    (1) all articles commonly or commercially known as jewelry, 
 whether real or imitation; pearls, precious and semiprecious 
 stones, and imitations thereof; articles made of, or ornamented, 
 mounted or fitted with precious metals or imitations thereof; 
 watches; clocks; cases and movements for watches and clocks; 
 gold, gold-plated, silver, or sterling flatware or hollowware 
 and silver-plated hollowware; opera glasses; lorgnettes; marine 
 glasses; field glasses and binoculars; 

    (2) articles made of fur on the hide or pelt, and articles 
 of which such fur is the component material or chief value, but 
 only if such value is more than three times the value of the 
 next most valuable component material; 

    (3) perfume, essences, extracts, toilet waters, cosmetics, 
 petroleum jellies, hair oils, pomades, hair dressings, hair 
 restoratives, hair dyes, aromatic cachous and toilet powders.  
 The tax imposed by this chapter shall not apply to lotion, oil, 
 powder, or other articles intended to be used or applied only in 
 the case of babies; 

    (4) trunks, valises, traveling bags, suitcases, satchels, 
 overnight bags, hat boxes for use by travelers, beach bags, 
 bathing suit bags, brief cases made of leather or imitation 
 leather, salespeople's sample and display cases, purses, 
 handbags, pocketbooks, wallets, billfolds, card, pass, and key 
 cases and toilet cases. 

    Subd. 9.    Materials consumed in production.  The gross 
 receipts from the sale of and the storage, use, or consumption 
 of all materials, including chemicals, fuels, petroleum 
 products, lubricants, packaging materials, including returnable 
 containers used in packaging food and beverage products, feeds, 
 seeds, fertilizers, electricity, gas and steam, used or consumed 
 in agricultural or industrial production of personal property 
 intended to be sold ultimately at retail, whether or not the 
 item so used becomes an ingredient or constituent part of the 
 property produced are exempt.  Seeds, trees, fertilizers, and 
 herbicides purchased for use by farmers in the Conservation 
 Reserve Program under United States Code, title 16, section 
 590h, as amended through December 31, 1991, the Integrated Farm 
 Management Program under section 1627 of Public Law Number 
 101-624, the Wheat and Feed Grain Programs under sections 301 to 
 305 and 401 to 405 of Public Law Number 101-624, and the 
 conservation reserve program under sections 103F.505 to 
 103F.531, are included in this exemption.  Sales to a 
 veterinarian of materials used or consumed in the care, 
 medication, and treatment of horses and agricultural production 
 animals are exempt under this subdivision.  Chemicals used for 
 cleaning food processing machinery and equipment are included in 
 this exemption.  Materials, including chemicals, fuels, and 
 electricity purchased by persons engaged in agricultural or 
 industrial production to treat waste generated as a result of 
 the production process are included in this exemption.  Such 
 production shall include, but is not limited to, research, 
 development, design or production of any tangible personal 
 property, manufacturing, processing (other than by restaurants 
 and consumers) of agricultural products whether vegetable or 
 animal, commercial fishing, refining, smelting, reducing, 
 brewing, distilling, printing, mining, quarrying, lumbering, 
 generating electricity and the production of road building 
 materials.  Such production shall not include painting, 
 cleaning, repairing or similar processing of property except as 
 part of the original manufacturing process.  Machinery, 
 equipment, implements, tools, accessories, appliances, 
 contrivances, furniture and fixtures, used in such production 
 and fuel, electricity, gas or steam used for space heating or 
 lighting, are not included within this exemption; however, 
 accessory tools, equipment and other short lived items, which 
 are separate detachable units used in producing a direct effect 
 upon the product, where such items have an ordinary useful life 
 of less than 12 months, are included within the exemption 
 provided herein.  Electricity used to make snow for outdoor use 
 for ski hills, ski slopes, or ski trails is included in this 
 exemption.  Petroleum and special fuels used in producing or 
 generating power for propelling ready-mixed concrete trucks on 
 the public highways of this state are not included in this 
 exemption. 

    Subd. 10.    Publications; publication materials.  The 
 gross receipts from the sale of and storage, use or other 
 consumption in Minnesota of tangible personal property which is 
 used or consumed in producing any publication regularly issued 
 at average intervals not exceeding three months, and any such 
 publication are exempt.  For purposes of this subdivision, 
 "publication" as used herein shall include, without limiting the 
 foregoing, a qualified newspaper as defined by section 331A.02, 
 and any supplements or enclosures with or part of said 
 newspaper; and the gross receipts of any advertising contained 
 therein or therewith shall be exempt.  For this purpose, 
 advertising in any such publication shall be deemed to be a 
 service and not tangible personal property, and persons or their 
 agents who publish or sell such newspapers shall be deemed to be 
 engaging in a service with respect to gross receipts realized 
 from such newsgathering or publishing activities by them, 
 including the sale of advertising.  The term "publication" shall 
 not include magazines and periodicals sold over the counter.  
 Machinery, equipment, implements, tools, accessories, 
 appliances, contrivances, furniture and fixtures used in such 
 publication and fuel, electricity, gas or steam used for space 
 heating or lighting, are not exempt. 

    Subd. 11.    Sales to government.  The gross receipts 
 from all sales, including sales in which title is retained by a 
 seller or a vendor or is assigned to a third party under an 
 installment sale or lease purchase agreement under section 
 465.71, of tangible personal property to, and all storage, use 
 or consumption of such property by, the United States and its 
 agencies and instrumentalities, the University of Minnesota, 
 state universities, community colleges, technical colleges, 
 state academies, the Lola and Rudy Perpich Minnesota center for 
 arts education, an instrumentality of a political subdivision 
 that is accredited as an optional/special function school by the 
 North Central Association of Colleges and Schools, school 
 districts, public libraries, public library systems, 
 multicounty, multitype library systems as defined in section 
 134.001, county law libraries under chapter 134A, the state 
 library under section 480.09, and the legislative reference 
 library are exempt. 

    As used in this subdivision, "school districts" means 
 public school entities and districts of every kind and nature 
 organized under the laws of the state of Minnesota, including, 
 without limitation, school districts, intermediate school 
 districts, education districts, service cooperatives, secondary 
 vocational cooperative centers, special education cooperatives, 
 joint purchasing cooperatives, telecommunication cooperatives, 
 regional management information centers, and any instrumentality 
 of a school district, as defined in section 471.59. 

    Sales exempted by this subdivision include sales under 
 section 297A.01, subdivision 3, paragraph (f).  

    Sales to hospitals and nursing homes owned and operated by 
 political subdivisions of the state are exempt under this 
 subdivision.  

    Sales of supplies and equipment used in the operation of an 
 ambulance service owned and operated by a political subdivision 
 of the state are exempt under this subdivision provided that the 
 supplies and equipment are used in the course of providing 
 medical care.  Sales to a political subdivision of repair and 
 replacement parts for emergency rescue vehicles and fire trucks 
 and apparatus are exempt under this subdivision.  

    Sales to a political subdivision of machinery and 
 equipment, except for motor vehicles, used directly for mixed 
 municipal solid waste management services at a solid waste 
 disposal facility as defined in section 115A.03, subdivision 10, 
 are exempt under this subdivision.  

    Sales to political subdivisions of chore and homemaking 
 services to be provided to elderly or disabled individuals are 
 exempt. 

    Sales to a town of gravel and of machinery, equipment, and 
 accessories, except motor vehicles, used exclusively for road 
 and bridge maintenance, and leases of motor vehicles exempt from 
 tax under section 297B.03, clause (10), are exempt. 

    Sales of telephone services to the department of 
 administration that are used to provide telecommunications 
 services through the intertechnologies revolving fund are exempt 
 under this subdivision. 

    This exemption shall not apply to building, construction or 
 reconstruction materials purchased by a contractor or a 
 subcontractor as a part of a lump-sum contract or similar type 
 of contract with a guaranteed maximum price covering both labor 
 and materials for use in the construction, alteration, or repair 
 of a building or facility.  This exemption does not apply to 
 construction materials purchased by tax exempt entities or their 
 contractors to be used in constructing buildings or facilities 
 which will not be used principally by the tax exempt entities. 

    This exemption does not apply to the leasing of a motor 
 vehicle as defined in section 297B.01, subdivision 5, except for 
 leases entered into by the United States or its agencies or 
 instrumentalities.  

    The tax imposed on sales to political subdivisions of the 
 state under this section applies to all political subdivisions 
 other than those explicitly exempted under this subdivision, 
 notwithstanding section 115A.69, subdivision 6, 116A.25, 
 360.035, 458A.09, 458A.30, 458D.23, 469.101, subdivision 2, 
 469.127, 473.448, 473.545, or 473.608 or any other law to the 
 contrary enacted before 1992. 

    Sales exempted by this subdivision include sales made to 
 other states or political subdivisions of other states, if the 
 sale would be exempt from taxation if it occurred in that state, 
 but do not include sales under section 297A.01, subdivision 3, 
 paragraphs (c) and (e). 

    Subd. 12.    Occasional sales.  (a) The gross receipts 
 from the isolated or occasional sale of tangible personal 
 property in Minnesota not made in the normal course of business 
 of selling that kind of property, and the storage, use, or 
 consumption of property acquired as a result of such a sale are 
 exempt.  

    (b) This exemption does not apply to sales of tangible 
 personal property primarily used in a trade or business unless 
 (1) the sale occurs in a transaction subject to or described in 
 section 118, 331, 332, 336, 337, 338, 351, 355, 368, 721, 731, 
 1031, or 1033 of the Internal Revenue Code of 1986, as amended 
 through December 31, 1990; (2) the sale is between members of a 
 controlled group as defined in section 1563(a) of the Internal 
 Revenue Code of 1986, as amended through December 31, 1990; (3) 
 the sale is a sale of farm machinery; (4) the sale is a farm 
 auction sale; (5) the sale is a sale of substantially all of the 
 assets of a trade or business; or (6) the total amount of gross 
 receipts from the sale of trade or business property made during 
 the calendar month of the sale and the preceding 11 calendar 
 months does not exceed $1,000. 

    (c) For purposes of this subdivision, the following terms 
 have the meanings given.  

    (1) A "farm auction" is a public auction conducted by a 
 licensed auctioneer if substantially all of the property sold 
 consists of property used in the trade or business of farming 
 and property not used primarily in a trade or business. 

    (2) "Trade or business" includes the assets of a separate 
 division, branch, or identifiable segment of a trade or business 
 if, before the sale, the income and expenses attributable to the 
 separate division, branch, or identifiable segment could be 
 separately ascertained from the books of account or record (the 
 lease or rental of an identifiable segment does not qualify for 
 the exemption). 

    (3) A "sale of substantially all of the assets of a trade 
 or business" must occur as a single transaction or a series of 
 related transactions occurring within the 12-month period 
 beginning on the date of the first sale of assets intended to 
 qualify for the exemption provided in paragraph (b), clause (5). 

    For purposes of this subdivision, "normal course of 
 business" means activities that demonstrate a commercial 
 continuity or consistency of making sales or performing services 
 for the purposes of attaining profit or producing income.  
 Factors that indicate that a person is acting in the normal 
 course of business include: 

    (1) systematic solicitation of sales through advertising 
 media; 

    (2) entering into contracts to perform services or provide 
 tangible personal property; 

    (3) maintaining a place of business; or 

    (4) use of exemption certificates to purchase goods exempt 
 from the sales tax. 

    Subd. 13. Repealed, 1987 c 268 art 4 s 25 

    Subd. 14.    Airflight equipment.  The gross receipts 
 from sales of airflight equipment to, and the storage, use or 
 other consumption of such property by airline companies, as 
 defined in section 270.071, subdivision 4, are exempt.  For 
 purposes of this subdivision, "airflight equipment" includes 
 airplanes and parts necessary for the repair and maintenance of 
 such airflight equipment, and flight simulators, but does not 
 include airplanes with a gross weight of less than 30,000 pounds 
 that are used on intermittent or irregularly timed flights. 

    Subd. 15.    Taconite production materials.  The gross 
 receipts from the sale of and the storage, use or other 
 consumption by persons taxed under the in lieu provisions of 
 chapter 298, of mill liners, grinding rods and grinding balls 
 which are substantially consumed in the production of taconite, 
 the material of which primarily is added to and becomes a part 
 of the material being processed are exempt.  

    Subd. 16.    Sales to nonprofit groups.  The gross 
 receipts from the sale of tangible personal property to, and the 
 storage, use or other consumption of such property by, any 
 corporation, society, association, foundation, or institution 
 organized and operated exclusively for charitable, religious, or 
 educational purposes if the property purchased is to be used in 
 the performance of charitable, religious, or educational 
 functions, or any senior citizen group or association of groups 
 that in general limits membership to persons who are either (1) 
 age 55 or older, or (2) physically disabled, and is organized 
 and operated exclusively for pleasure, recreation, and other 
 nonprofit purposes, no part of the net earnings of which inures 
 to the benefit of any private shareholders, are exempt.  For 
 purposes of this subdivision, charitable purpose includes the 
 maintenance of a cemetery owned by a religious organization.  
 Sales exempted by this subdivision include sales pursuant to 
 section 297A.01, subdivision 3, paragraphs (d) and (f).  This 
 exemption shall not apply to building, construction, or 
 reconstruction materials purchased by a contractor or a 
 subcontractor as a part of a lump-sum contract or similar type 
 of contract with a guaranteed maximum price covering both labor 
 and materials for use in the construction, alteration, or repair 
 of a building or facility.  This exemption does not apply to 
 construction materials purchased by tax exempt entities or their 
 contractors to be used in constructing buildings or facilities 
 which will not be used principally by the tax exempt entities.  
 This exemption does not apply to the leasing of a motor vehicle 
 as defined in section 297B.01, subdivision 5. 

    Subd. 17.    Caskets; vaults.  The gross receipts from 
 the sale of and storage, use, or consumption of caskets and 
 burial vaults are exempt.  

    Subd. 18.    Automobiles; disabled veterans.  The gross 
 receipts from the sale of and storage, use, or consumption of an 
 automobile or other conveyance are exempt if the purchaser is 
 assisted by a grant from the United States in accordance with 
 United States Code, title 38, section 3901, as amended through 
 August 6, 1991. 

    Subd. 19.    Aircraft.  The gross receipts from the sale 
 to and the storage, use, or consumption by a licensed aircraft 
 dealer of an aircraft for which a commercial use permit has been 
 issued pursuant to section 360.654 is exempt, if the aircraft is 
 resold while the permit is in effect. 

    Subd. 20.    Building materials; disabled veterans.  The 
 gross receipts from the sale of and the storage, use, or 
 consumption of building materials to be used in the construction 
 or remodeling of a residence are exempt when the construction or 
 remodeling is financed in whole or in part by the United States 
 in accordance with United States Code, title 38, sections 2101 
 to 2105, as amended through August 6, 1991.  This exemption 
 shall not be effective at time of sale of the materials to 
 contractors, subcontractors, builders or owners, but shall be 
 applicable only upon a claim for refund to the commissioner of 
 revenue filed by recipients of the benefits provided in United 
 States Code, title 38, chapter 21, as amended through August 6, 
 1991.  The commissioner shall provide by rule for the refund of 
 taxes paid on sales exempt in accordance with this subdivision. 

    Subd. 21.    Textbooks.  The gross receipts from the 
 sale of and storage, use, or consumption of textbooks which are 
 prescribed for use in conjunction with a course of study in a 
 public or private school, college, university and business or 
 trade school to students who are regularly enrolled at such 
 institutions are exempt.  For purposes of this subdivision a 
 "public school" is defined as one that furnishes course of 
 study, enrollment and staff that meets standards of the state 
 board of education and a "private school" is one which under the 
 standards of the state board of education, provides an education 
 substantially equivalent to that furnished at a public school.  
 "Business and trade schools" shall mean such schools licensed 
 pursuant to section 141.25. 

    Subd. 22.    Advertising materials.  The gross receipts 
 from the sale of and the storage of material designed to 
 advertise and promote the sale of merchandise or services, which 
 material is purchased and stored for the purpose of subsequently 
 shipping or otherwise transferring outside the state by the 
 purchaser for use thereafter solely outside the state of 
 Minnesota are exempt.  Mailing and reply envelopes and cards 
 used exclusively in connection with the advertising and 
 promotional materials are included in this exemption. 

    Subd. 23.    Residential heating fuels.  The gross 
 receipts from the sale of and the storage, use, or consumption 
 of residential heating fuels are exempt in the following manner: 

    (1) all fuel oil, coal, wood, steam, hot water, propane 
 gas, and L.P. gas sold to residential customers for residential 
 use; 

    (2) natural gas sold for residential use to customers who 
 are metered and billed as residential users and who use natural 
 gas for their primary source of residential heat, for the 
 billing months of November, December, January, February, March 
 and April; 

    (3) electricity sold for residential use to customers who 
 are metered and billed as residential users and who use 
 electricity for their primary source of residential heat, for 
 the billing months of November, December, January, February, 
 March and April. 

    Subd. 24.    Nonprofit tickets or admissions.  The gross 
 receipts from the sale or use of tickets or admissions to the 
 premises of or events sponsored by an association, corporation 
 or other group of persons which provides an opportunity for 
 citizens of the state to participate in the creation, 
 performance or appreciation of the arts and which either (1) 
 qualifies as a tax-exempt organization within the meaning of 
 Minnesota Statutes 1980, section 290.05, subdivision 1, clause 
 (i), or (2) is a municipal board that promotes cultural and arts 
 activities are exempt.  The exemption provided with respect to a 
 municipal board applies only to tickets and admissions to events 
 sponsored by the board.  

    Subd. 25.    Veterans groups.  The gross receipts from 
 either the sales to or the storage, use or consumption of 
 tangible personal property by an organization of military 
 service veterans or an auxiliary unit of an organization of 
 military service veterans are exempt, provided that: 

    (1) the organization or auxiliary unit is organized within 
 the state of Minnesota and is exempt from federal taxation 
 pursuant to section 501(c), clause (19), of the Internal Revenue 
 Code of 1986, as amended through December 31, 1992; and 

    (2) the tangible personal property which is sold to or 
 stored, used or consumed by the organization or auxiliary unit 
 is for charitable, civic, educational, or nonprofit uses and not 
 for social, recreational, pleasure or profit uses.  

    Subd. 26.    Feminine hygiene products.  The gross 
 receipts from the sale of and storage, use, or consumption of 
 sanitary napkins, tampons, or similar items used for feminine 
 hygiene, are exempt.  

    Subd. 27.    Manufactured homes.  The gross receipts 
 from the sale of and the storage, use, or consumption of a 
 manufactured home, as defined in section 327.31, subdivision 6, 
 to be used by the purchaser for residential purposes are exempt, 
 unless the sale is the first retail sale of the manufactured 
 home in this state. 

    Subd. 28.    Waste processing equipment.  The gross 
 receipts from the sale of and storage, use, or consumption of 
 equipment used for processing solid or hazardous waste at a 
 resource recovery facility, as defined in section 115A.03, 
 subdivision 28, are exempt, including pollution control 
 equipment at a resource recovery facility that burns 
 refuse-derived fuel or mixed municipal solid waste as its 
 primary fuel. 

    Subd. 29.    Farm machinery repair parts.  The gross 
 receipts from the sale of and the storage, use, or consumption 
 of repair and replacement parts, except tires, used for 
 maintenance or repair of farm machinery are exempt, if the part 
 replaces a farm machinery part assigned a specific or generic 
 part number by the manufacturer of the farm machinery.  

    Subd. 30.    School tickets or admissions.  The gross 
 receipts from sales and use of tickets or admissions to regular 
 season school games, events, and activities are exempt.  For 
 purposes of this subdivision, "school" has the meaning given it 
 in section 120A.22, subdivision 4.  

    Subd. 31.    Sales by government taxable.  This section 
 shall not be construed to exempt the gross receipts from sales 
 of tangible personal property or taxable services purchased from 
 the United States or any of its agencies or instrumentalities, 
 or the state of Minnesota, its agencies, instrumentalities, or 
 political subdivisions by ultimate consumers, and such purchases 
 are hereby declared to be subject to tax, except as they may be 
 otherwise exempted. 

    Subd. 32.    Property brought into Minnesota by 
 nonresident.  All articles of tangible personal property 
 brought into Minnesota by a person who was a nonresident of this 
 state immediately prior to bringing such property into this 
 state for the person's use, storage, or consumption are hereby 
 exempted from the tax imposed by section 297A.14. 

    Subd. 33.    Road materials.  Nothing in this section 
 shall exempt the gross receipts from sales of road building 
 materials intended for use in state trunk highway or interstate 
 highway construction, purchased by contractors. 

    Subd. 34.    Motor vehicles.  The gross receipts from 
 the sale or use of any motor vehicle taxable under the 
 provisions of the sales tax on motor vehicles laws of Minnesota 
 shall be exempt from taxation under this chapter.  
 Notwithstanding subdivision 11, the exemption provided under 
 this subdivision remains in effect for motor vehicles purchased 
 or leased by political subdivisions of the state if the vehicles 
 are exempt from registration under section 168.012, subdivision 
 1, paragraph (b). 

    Subd. 35.    Food stamps.  The gross receipts from the 
 sale and the storage, use, or consumption of tangible personal 
 property purchased with food stamps, coupons, or vouchers issued 
 by the federal government under the Food Stamp Program are 
 exempt.  This exemption also applies to food purchased under the 
 Special Supplemental Food Program for Women, Infants, and 
 Children.  The exemption provided by this subdivision is 
 effective and applies only to the extent required by federal law.

    Subd. 36.    Interstate WATS lines.  The gross receipts 
 from the sale of long distance telephone services are exempt, if 
 the service (1) consists of a wide area telephone line that 
 permits a long distance call to an individual or business 
 located in Minnesota to be made from a location outside of 
 Minnesota at no toll charge to the person placing the call; or 
 (2) entitles a customer, upon payment of a periodic charge that 
 is determined either as a flat amount or upon the basis of total 
 elapsed transmission time, to the privilege of an unlimited 
 number of long distance calls made from a location in Minnesota 
 to a location outside of Minnesota if the customer is a 
 qualified provider of telemarketing services.  As used in this 
 subdivision, a "qualified provider of telemarketing services" is 
 a telemarketing firm that derives at least 80 percent of its 
 revenues from one or more of the following activities:  
 soliciting or providing information, soliciting sales or 
 receiving orders, and conducting research by means of telegraph, 
 telephone, computer database, fiber optic, microwave, or other 
 communication system. 

    Subd. 37.    YMCA, YWCA, and JCC memberships.  The gross 
 receipts from the sale of memberships, including both one-time 
 initiation fees and periodic membership dues, to an association 
 incorporated under section 315.44 or an organization defined 
 under section 315.51, are exempt.  However, all separate charges 
 made for the privilege of having access to and the use of the 
 association's sports and athletic facilities are taxable. 

    Subd. 38.    Used motor oils.  The gross receipts from 
 the sale of and the storage, use, or consumption of used motor 
 oils are exempt. 

    Subd. 39.    Cross-country ski passes.  The gross 
 receipts from the sale and use of cross-country ski passes 
 issued under sections 85.40 to 85.43 are exempt. 

    Subd. 40.    State fair admissions.  The gross receipts 
 from the sale and use of tickets to the premises of or events 
 sponsored by the state agricultural society and conducted on the 
 state fairgrounds during the period of the annual state fair are 
 exempt, provided that: 

    (1) the tax foregone under this subdivision is used 
 exclusively for the purpose of making capital improvements to 
 state-owned buildings and facilities on the state fairgrounds; 
 and 

    (2) the tax foregone under this subdivision is matched in 
 equal amount by proceeds from special assessments levied against 
 commercial exhibits, concessions and rentals, and from other 
 special user fees specifically designated for capital 
 improvements. 

    Subd. 41.    Bullet-proof vests.  The gross receipts 
 from the sale of and storage, use, or consumption of 
 bullet-resistant body armor that provides the wearer with 
 ballistic and trauma protection are exempt if purchased by a law 
 enforcement agency of the state or a political subdivision of 
 the state, or a licensed peace officer, as defined in section 
 626.84, subdivision 1.  

    Subd. 42.    Capital equipment.  The gross receipts from 
 the sale of and storage, use, or consumption of capital 
 equipment are exempt.  

    Subd. 43.    Chair lifts, ramps, elevators.  The gross 
 receipts from the sale of and storage, use, or consumption of 
 chair lifts, ramps, and elevators and building materials used to 
 install or construct them are exempt, if they are authorized by 
 a physician and installed in or attached to the owner's 
 homestead. 

    Subd. 44.    Ambulances.  The lease of a motor vehicle 
 for use as an ambulance by an ambulance service licensed under 
 section 144E.10 is exempt. 

    Subd. 45.    Ships used in interstate commerce.  The 
 gross receipts from sales of, and use, storage, or consumption 
 of: 

    (1) repair, replacement, and rebuilding parts and 
 materials, and lubricants, for ships or vessels used or to be 
 used principally in interstate or foreign commerce; and 

    (2) vessels with a gross registered tonnage of at least 
 3,000 tons are exempt. 

    Subd. 46.    Sacramental wine.  The gross receipts from 
 the sale of and storage, use, or consumption of wine for 
 sacramental purposes in religious ceremonies, as described in 
 section 340A.316, if the wine is purchased from a nonprofit 
 religious organization meeting the requirements of subdivision 
 16 or from the holder of a sacramental wine license as provided 
 in section 340A.316 are exempt. 

    Subd. 47.  Expired 

    Subd. 48.  Expired 

    Subd. 49.    Air cooling equipment.  The gross receipts 
 from the sale of and storage, use, or consumption of equipment 
 used for air cooling are exempt, if the equipment is purchased 
 for conversion or replacement of an existing groundwater based 
 once-through cooling system as required under section 103G.271, 
 subdivision 5. 

    Subd. 50. Repealed, 1995 c 186 s 60 

    Subd. 51.    Automatic fire-safety sprinkler systems.  
 The gross receipts from the sale of and storage, use, or 
 consumption of automatic fire-safety sprinkler systems described 
 in section 273.11, subdivision 6a, are exempt. 

    Subd. 52.    Parts and accessories used to make a motor 
 vehicle handicapped accessible.  The gross receipts from the 
 sale of and storage, use, or consumption of parts and 
 accessories that are used solely to modify a motor vehicle to 
 make it handicapped accessible are exempt.  Labor charges for 
 modifying a motor vehicle to make it handicapped accessible are 
 included in this exemption. 

    Subd. 53.    Special tooling.  The gross receipts from 
 the sale of and storage, use, or consumption of special tooling 
 are exempt. 

    Subd. 54.    Used farm tires.  The first $5,000 of gross 
 receipts from the sales of used, remanufactured, or repaired 
 tires for farm machinery, by a sole proprietor, in a calendar 
 year are exempt provided that: 

    (1) the seller had gross receipts from all sales of less 
 than $10,000 in the previous year; and 

    (2) the tires are not retreaded. 

    Subd. 55.    Construction materials; corrugated recycling 
 facilities.  Construction materials and supplies are exempt 
 from the tax imposed under this chapter, regardless of whether 
 purchased by the owner or a contractor, subcontractor, or 
 builder if: 

    (1) the materials and supplies are used or consumed in 
 constructing a new facility which reduces the flow of solid 
 waste by creating a market for recycled corrugated waste; and 

    (2) the recycling process of the facility produces pulp or 
 paper from corrugated waste. 

    The exemption provided by this subdivision applies to 
 construction materials and supplies purchased prior to December 
 31, 1997. 

    Subd. 56.    Firefighters personal protective equipment. 
  The gross receipts from the sale of and storage, use, or 
 consumption of firefighters personal protective equipment are 
 exempt if purchased by, or when authorized by and for the use 
 of, an organized fire department, fire protection district, or 
 fire company, regularly charged with the responsibility of 
 providing fire protection to the state or a political 
 subdivision.  For purposes of this subdivision, "personal 
 protective equipment" includes:  helmets (including face 
 shields, chin straps, and neck liners), bunker coats and pants 
 (including pant suspenders), boots, gloves, head covers or 
 hoods, wildfire jackets, protective coveralls, goggles, 
 self-contained breathing apparatuses, canister filter masks, 
 personal alert safety systems, spanner belts, optical or thermal 
 imaging search devices, and all safety equipment required by the 
 Occupational Safety and Health Administration. 

    Subd. 57.    Horses; related materials.  (a) The gross 
 receipts from the sale of and storage or use of horses, 
 including racehorses, are exempt. 

    (b) Sales of and storage, use, or consumption of all 
 materials, including feed and bedding, used or consumed in the 
 breeding, raising, owning, boarding, and keeping of horses, are 
 exempt.  Machinery, equipment, implements, tools, appliances, 
 furniture, and fixtures, used in the breeding, raising, owning, 
 boarding, and keeping of horses, are not included within this 
 exemption. 

    Subd. 58.    Personal computers prescribed for use by 
 school.  The gross receipts from the sale, or the storage, use 
 or consumption, of personal computers and related software sold 
 by a public or private school, college, university, or business 
 or trade school to students who are enrolled at the institutions 
 are exempt if: 

    (1) the use of the personal computer, or of a substantially 
 similar model of computer, and the related software is 
 prescribed by the institution in conjunction with a course of 
 study; and 

    (2) each student of the institution, or of a unit of the 
 institution in which the student is enrolled, is required by the 
 institution to purchase or otherwise to acquire and possess such 
 a personal computer and related software as a condition of 
 enrollment.  For the purposes of this subdivision, "public 
 school," "private school," and "business and trade schools" have 
 the meanings given in subdivision 21. 

    Subd. 59.    Farm machinery.  The gross receipts from 
 the sale of used farm machinery and, after June 30, 2000, the 
 gross receipts from the sale of new farm machinery, are exempt. 

    Subd. 60.    Construction materials; state convention 
 center.  Construction materials and supplies are exempt from 
 the tax imposed under this chapter, regardless of whether 
 purchased by the owner or a contractor, subcontractor, or 
 builder, if: 

    (1) the materials and supplies are used or consumed in 
 constructing improvements to a state convention center located 
 in a city located outside of the metropolitan area as defined in 
 section 473.121, subdivision 2, and the center is governed by an 
 11-person board of which four are appointed by the governor; and 

    (2) the improvements are financed in whole or in part by 
 nonstate resources including, but not limited to, revenue or 
 general obligations issued by the state convention center board 
 of the city in which the center is located. 

    Subd. 61.    Construction materials for indoor ice arenas. 
  The gross receipts from the sale of and storage, use, or 
 consumption of construction materials and supplies are exempt if:

    (1) the materials and supplies are to be used in 
 constructing an indoor ice arena intended to be used 
 predominantly for youth athletic activities; and 

    (2) the construction project is financed in whole or in 
 part from a grant under sections 240A.09 and 240A.10 or the 
 proceeds of obligations issued under section 373.43 or 475.58, 
 subdivision 3.  

    This exemption applies regardless of whether the purchases 
 are made by the owner of the facility or a contractor. 

    Subd. 62.    Materials used in providing taxable services. 
  (a) The gross receipts from the sale of and the storage, use, 
 or consumption of all materials used or consumed in providing a 
 taxable service intended to be sold ultimately at retail are 
 exempt. 

    (b) This exemption includes, but is not limited to: 

    (1) chemicals, lubricants, packaging materials, seeds, 
 trees, fertilizers, and herbicides, used or consumed in 
 providing the taxable service; 

    (2) chemicals used to treat waste generated as a result of 
 providing the taxable service; and 

    (3) accessory tools, equipment, and other items that are 
 separate detachable units used in providing the service and that 
 have an ordinary useful life of less than 12 months. 

    (c) This exemption does not include: 

    (1) machinery, equipment, implements, tools, accessories, 
 appliances, contrivances, furniture, and fixtures used in 
 providing the taxable service; and 

    (2) fuel, electricity, gas, and steam used for space 
 heating or lighting. 

    (d) For purposes of this subdivision, "taxable services" 
 means the services listed in section 297A.01, subdivision 3, 
 paragraph (i). 

    Subd. 63.    Hospitals.  The gross receipts from the 
 sale of tangible personal property to, and the storage, use, or 
 consumption of such property by, a hospital are exempt, if the 
 property purchased is to be used in providing hospital services 
 to human beings.  For purposes of this subdivision, "hospital" 
 means a hospital organized and operated for charitable purposes 
 within the meaning of section 501(c)(3) of the Internal Revenue 
 Code of 1986, as amended, and licensed under chapter 144 or by 
 any other jurisdiction.  For purposes of this subdivision, 
 "hospital services" are services authorized or required to be 
 performed by a "hospital" under chapter 144 and regulations 
 thereunder or under the applicable licensure law of any other 
 jurisdiction.  This exemption does not apply to purchases made 
 by a clinic, physician's office, or any other medical facility 
 not operating as a hospital, even though the clinic, office, or 
 facility may be owned and operated by a hospital.  Sales 
 exempted by this subdivision do not include sales under section 
 297A.01, subdivision 3, paragraphs (c) and (e).  This exemption 
 does not apply to building, construction, or reconstruction 
 materials purchased by a contractor or a subcontractor as a part 
 of a lump-sum contract or similar type of contract with a 
 guaranteed maximum price covering both labor and materials for 
 use in the construction, alteration, or repair of a hospital.  
 This exemption does not apply to construction materials to be 
 used in constructing buildings or facilities which will not be 
 used principally by a hospital.  This exemption does not apply 
 to the leasing of a motor vehicle as defined in section 297B.01, 
 subdivision 5. 

    Subd. 64.    Copies of court reporter documents.  The 
 gross receipts from sales of, and use, storage, or consumption 
 of, transcripts or copies of transcripts of verbatim testimony 
 produced and sold by court reporters or other transcribers of 
 legal proceedings to individuals or entities that are parties to 
 or representatives of parties to the proceeding to which the 
 transcript relates, are exempt. 

    Subd. 65.    Construction materials for correctional 
 facilities.  The gross receipts from the sale of and storage, 
 use, or consumption of construction materials and supplies are 
 exempt from the tax imposed under this chapter if purchased for 
 use in a project to construct or improve an adult or juvenile 
 correctional facility in a county, home rule charter city, or 
 statutory city, and if the project is mandated by state or 
 federal law, rule, or regulation.  The exemption applies 
 regardless of whether the materials and supplies are purchased 
 by the city or county, or by a contractor, subcontractor, or 
 builder under a contract with the city or county. 

    Subd. 66.    Construction materials; Lake Superior Center. 
  Construction materials and supplies are exempt from the tax 
 imposed under this chapter, regardless of whether purchased by 
 the owner, a contractor, subcontractor, or builder, provided the 
 materials and supplies are used or consumed in constructing the 
 Lake Superior Center. 

    Subd. 67.    Construction materials; Science Museum.  
 Construction materials and supplies are exempt from the tax 
 imposed under this chapter, regardless of whether purchased by 
 the owner, a contractor, subcontractor, or builder, provided the 
 materials and supplies are used or consumed in constructing the 
 Science Museum of Minnesota. 

    Subd. 68.    Construction materials; business incubator 
 and industrial park facility.  Materials and supplies used or 
 consumed in constructing, or incorporated into the construction 
 of, an exempted facility as defined in this subdivision are 
 exempt from the taxes imposed under this chapter and from any 
 sales and use tax imposed by a local unit of government, 
 notwithstanding any ordinance or city charter provision. 

    As used in this subdivision, an "exempted facility" is a 
 facility that includes a business incubator and industrial park 
 that: 

    (1) is owned and operated by a nonprofit charitable 
 organization that qualifies for tax exemption under section 
 501(c)(3) of the Internal Revenue Code; 

    (2) is used for the development of nonretail businesses, 
 offering access to equipment, space, services, and advice to the 
 tenant businesses, for the purpose of encouraging economic 
 development and job creation in the area served by the 
 organization, and emphasizes development of businesses that 
 manufacture products from materials found in the waste stream, 
 or manufacture alternative energy and conservation systems, or 
 make use of emerging environmental technologies; 

    (3) includes in its structure systems of material and 
 energy exchanges that use waste products from one industrial 
 process as sources of energy and material for other processes; 
 and 

    (4) makes use of solar and wind energy technology and 
 incorporates salvaged materials in its construction. 

    Subd. 69.    Regionwide public safety radio communication 
 system; products and services.  The gross receipts from the 
 sale of, and the storage, use, or consumption of, products and 
 services including end user equipment used for construction, 
 ownership, operation, maintenance, and enhancement of the 
 backbone system of the regionwide public safety radio 
 communication system established under sections 473.891 to 
 473.905, are exempt.  For purposes of this subdivision, backbone 
 system is defined in section 473.891, subdivision 9. 

    Subd. 70.    Alfalfa processing facilities construction 
 materials.  Purchases of construction materials and supplies 
 are exempt from the sales and use taxes imposed under this 
 chapter, regardless of whether purchased by the owner or a 
 contractor, subcontractor, or builder, if: 

    (1) the materials and supplies are used or consumed in 
 constructing a facility which either (i) develops market-value 
 agricultural products made from alfalfa leaf material, or (ii) 
 produces biomass energy fuel or electricity from alfalfa stems 
 in accordance with the biomass mandate imposed under section 
 216B.2424; and 

    (2) the total capital investment made in the value-added 
 agricultural products and biomass electric generation facilities 
 is at least $50,000,000; or 

    (3) the materials and supplies are used or consumed in 
 constructing, equipping or modifying a district heating and 
 cooling system cogeneration facility that: 

    (i) utilizes wood waste as a primary fuel source; and 

    (ii) satisfies the requirements of the biomass mandate in 
 section 216B.2424, subdivision 5. 

    Subd. 71.    Firewood.  The gross receipts from the sale 
 of and the storage, use, or consumption of wood used for fires 
 for heating, cooking, or any other purpose are exempt. 

    Subd. 72.    Wind energy conversion systems.  The gross 
 receipts from the sale of and the storage, use, or consumption 
 of wind energy conversion systems, as defined in section 
 216C.06, subdivision 12, and the materials used to manufacture, 
 install, construct, repair, or replace them are exempt if the 
 systems are used as an electric power source. 

    Subd. 73.    Biosolids processing equipment.  The gross 
 receipts from the sale of and the storage, use, or consumption 
 of equipment designed to process, dewater, and recycle biosolids 
 for wastewater treatment facilities of political subdivisions, 
 and materials incidental to installation of that equipment, are 
 exempt. 

    Subd. 74.    Construction materials; Minneapolis 
 convention center.  Purchases of materials, supplies, or 
 equipment used or consumed in the construction, equipment, 
 improvement, or expansion of the Minneapolis convention center 
 are exempt from the tax imposed under this chapter and from any 
 sales and use tax imposed by a local unit of government 
 notwithstanding any ordinance or charter provision.  This 
 exemption applies regardless of whether the materials, supplies, 
 or equipment are purchased by the city or by a construction 
 manager or contractor. 

    Subd. 75.    Construction materials; RiverCentre arena.  
 Purchases of materials, supplies, or equipment used or consumed 
 in the construction, equipment, improvement, or expansion of the 
 RiverCentre arena complex in the city of St. Paul are exempt 
 from the tax imposed under this chapter and from any sales and 
 use tax imposed by a local unit of government notwithstanding 
 any ordinance or charter provision.  This exemption applies 
 regardless of whether the materials, supplies, or equipment are 
 purchased by the city or by a construction manager or contractor.

    Subd. 76.    Construction materials for an environmental 
 learning center.  Construction materials and supplies are 
 exempt from the tax imposed under this section, regardless of 
 whether purchased by the owner or a contractor, subcontractor, 
 or builder, if they are used or consumed in constructing or 
 improving the Long Lake Conservation Center pursuant to the 
 funding provided under Laws 1994, chapter 643, section 23, 
 subdivision 28, as amended by Laws 1995, First Special Session 
 chapter 2, article 1, section 48; and Laws 1996, chapter 463, 
 section 7, subdivision 26.  The tax shall be calculated and paid 
 as if the rate in section 297A.02, subdivision 1, was in effect 
 and a refund applied for in the manner prescribed in section 
 297A.15, subdivision 7. 

    Subd. 77.    Soybean oilseed processing and refining 
 facility.  Purchases of construction materials and supplies 
 are exempt from the sales and use taxes imposed under this 
 chapter, regardless of whether purchased by the owner or a 
 contractor, subcontractor, or builder, if: 

    (1) the materials and supplies are used or consumed in 
 constructing a facility for soybean oilseed processing and 
 refining; 

    (2) the total capital investment made in the facility is at 
 least $60,000,000; and 

    (3) the facility is constructed by a Minnesota-based 
 cooperative, organized under chapter 308A. 

    Subd. 78.    Earle Brown Heritage Center construction 
 materials.  Purchases of materials and supplies used or 
 consumed in and equipment incorporated into the construction, 
 improvement, or expansion of the Earle Brown Heritage Center in 
 Brooklyn Center are exempt from the tax imposed under this 
 chapter, and from any sales and use tax imposed by a local unit 
 of government notwithstanding any ordinance or charter 
 provision.  This exemption applies regardless of whether the 
 materials, supplies, or equipment are purchased by the city or a 
 contractor, subcontractor, or builder. 

    HIST: Ex1967 c 32 art 13 s 25; 1969 c 881 s 18; 1971 c 123 s 
 1; 1971 c 124 s 1; 1971 c 740 s 2; 1971 c 853 s 17; Ex1971 c 31 
 art 1 s 5; 1973 c 75 s 1; 1973 c 452 s 1; 1973 c 582 s 3; 1973 c 
 650 art 13 s 2; 1974 c 11 s 1; 1974 c 155 s 1; 1978 c 721 art 1 
 s 1; 1979 c 191 s 1; 1980 c 607 art 5 s 2; 1Sp1981 c 1 art 4 s 
 7; 3Sp1981 c 2 art 5 s 2; 1982 c 523 art 15 s 2; art 34 s 2; 
 1982 c 641 art 2 s 5; 1983 c 327 s 6; 1983 c 342 art 6 s 7; 1984 
 c 502 art 6 s 8; 1984 c 525 s 2; 1984 c 548 s 3; 1984 c 644 s 
 55; 1984 c 655 art 1 s 55; 1985 c 83 s 3; 1985 c 248 s 70; 
 1Sp1985 c 10 s 86; 1Sp1985 c 14 art 2 s 9; 1986 c 444; 1987 c 
 268 art 4 s 12-17; 1987 c 384 art 2 s 74; 1988 c 719 art 10 s 
 8-15; 1989 c 209 art 2 s 1; 1989 c 246 s 2; 1989 c 277 art 1 s 
 18,19; 1989 c 329 art 12 s 6; 1Sp1989 c 1 art 12 s 6-8; art 19 s 
 4,5; 1990 c 480 art 4 s 6; 1990 c 556 s 5; 1990 c 604 art 6 s 
 3-5; 1990 c 612 s 13; 1991 c 199 art 1 s 64; 1991 c 291 art 8 s 
 16-20; 1992 c 363 art 1 s 19; 1992 c 511 art 8 s 14-23; 1992 c 
 597 s 15; 1993 c 375 art 8 s 14; art 9 s 32-38; 1994 c 510 art 3 
 s 11,12; 1994 c 587 art 2 s 8-13,21; 1994 c 642 s 7; 1995 c 186 
 s 59; 1995 c 264 art 2 s 27-32; 1996 c 305 art 1 s 66,138; 1996 
 c 395 s 13; 1996 c 412 art 9 s 19; 1996 c 471 art 2 s 16-21; 
 1997 c 31 art 2 s 12-45; 1997 c 84 art 3 s 6,7; 1997 c 199 s 14; 
 1997 c 231 art 7 s 13-29; art 13 s 3-4; 1Sp1997 c 5 s 42; 1998 c 
 299 s 30; 1998 c 389 art 8 s 8-18; 1998 c 397 art 11 s 3; 
 1Sp1998 c 3 s 2 

*   NOTE:  The amendment to subdivision 3 by Laws 1997, chapter 
*231, article 7, section 14, is effective for purchases and sales 
*after June 30, 1999.  Laws 1997, chapter 231, article 7, section 
*47.  

*   NOTE:  Subdivision 61, as added by Laws 1995, chapter 264, 
*article 2, section 32, is effective for sales made after June 
*30, 1995, and before July 1, 1999.  Laws 1995, chapter 264, 
*article 2, section 44, as amended by Laws 1996, chapter 471, 
*article 2, section 27; and Laws 1998, chapter 389, article 8, 
*section 33. 

*   NOTE:  Subdivision 62, as added by Laws 1997, chapter 231, 
*article 7, section 19, is effective for purchases and sales 
*after June 30, 1999.  Laws 1997, chapter 231, article 7, section 
*47. 

*   NOTE:  Subdivision 78, as added by Laws 1998, chapter 389, 
*article 8, section 18, is effective for purchases made after 
*June 30, 1998, and before July 1, 2003.  Laws 1998, chapter 389, 
*article 8, section 48.