HF 1752

as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am

A bill for an act
relating to taxation; sales tax; providing a sales tax exemption for materials and
supplies used in the construction of a public works building in Sherburne County;
amending Minnesota Statutes 2006, section 297A.71, by adding a subdivision.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2006, section 297A.71, is amended by adding a
subdivision to read:

new text begin Subd. 40. new text end

new text begin Sherburne County public works building. new text end

new text begin Materials and supplies used
in, and equipment incorporated into, the construction of a public works building owned by
Sherburne County are exempt.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after
December 31, 2006, and before December 31, 2008.
new text end