as introduced - 91st Legislature (2019 - 2020) Posted on 02/28/2019 02:33pm
A bill for an act
relating to taxation; sales and use; providing a construction exemption for a law
enforcement facility in Dakota County; amending Minnesota Statutes 2018, section
297A.71, by adding a subdivision.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2018, section 297A.71, is amended by adding a subdivision
to read:
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Materials and supplies used in and equipment incorporated
in the construction of a Dakota County law enforcement collaboration center, also known
as the Safety and Mental Health Alternative Response Training (SMART) Center, are
exempt. This exemption applies to purchases made after June 30, 2019, and before July 1,
2021.
new text end
new text begin
This section is effective the day following final enactment.
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