HF 367

as introduced - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act
  1.2             relating to taxation; sales and use; exempting the 
  1.3             purchase of construction materials used in 
  1.4             constructing an indoor sports and physical education 
  1.5             complex in the city of Hermantown; amending Minnesota 
  1.6             Statutes 2000, sections 297A.71, by adding a 
  1.7             subdivision. 
  1.8   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.9      Section 1.  Minnesota Statutes 2000, section 297A.71, is 
  1.10  amended by adding a subdivision to read: 
  1.11     Subd. 23.  [CONSTRUCTION MATERIALS; HERMANTOWN COMMUNITY 
  1.12  INDOOR SPORTS AND PHYSICAL EDUCATION COMPLEX.] Materials and 
  1.13  supplies used or consumed in and equipment incorporated into the 
  1.14  construction of the indoor sports and physical education complex 
  1.15  in the city of Hermantown are exempt. 
  1.16     [EFFECTIVE DATE.] This section is effective for sales and 
  1.17  purchases after June 30, 2001.