as introduced - 86th Legislature (2009 - 2010) Posted on 02/09/2010 01:34am
A bill for an act
relating to sales and use tax; exempting construction materials for the New
Prague wastewater treatment facility; amending Minnesota Statutes 2008, section
297A.71, by adding a subdivision.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2008, section 297A.71, is amended by adding a
subdivision to read:
new text begin
Materials and supplies used
in, and equipment incorporated into, the construction, improvement, and expansion of a
wastewater treatment facility owned by the city of New Prague is exempt. This exemption
is effective for purchases made on or before December 31, 2010.
new text end
new text begin
This section is effective for sales and purchases made after
June 30, 2008.
new text end