as introduced - 81st Legislature (1999 - 2000) 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 construction of the Springfield community center; 1.5 amending Minnesota Statutes 1998, section 297A.25, by 1.6 adding a subdivision. 1.7 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 1.8 Section 1. Minnesota Statutes 1998, section 297A.25, is 1.9 amended by adding a subdivision to read: 1.10 Subd. 79. [CONSTRUCTION MATERIALS; SPRINGFIELD COMMUNITY 1.11 CENTER.] Purchases of materials and supplies used or consumed in 1.12 and equipment incorporated into the construction of a community 1.13 center in the city of Springfield are exempt from the tax 1.14 imposed under this section, regardless of whether purchased by 1.15 the owner, or by a contractor, subcontractor, or builder. The 1.16 tax shall be calculated and paid as if the rate in section 1.17 297A.02, subdivision 1, was in effect and a refund applied for 1.18 in the manner prescribed in section 297A.15, subdivision 7. 1.19 Sec. 2. [EFFECTIVE DATE.] 1.20 Section 1 is effective for purchases made after March 1, 1.21 1999, and before January 1, 2000.