HF 3186

as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am

A bill for an act
relating to taxation; exempting building materials and supplies used in
constructing the Duluth Heritage Sports Center from the sales and use tax;
amending Minnesota Statutes 2004, section 297A.71, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2004, section 297A.71, is amended by adding a
subdivision to read:

new text begin Subd. 37. new text end

new text begin Duluth Heritage Sports Center. new text end

new text begin Building materials and supplies used or
consumed in construction of the Duluth Heritage Sports Center are exempt.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases occurring
after June 30, 2006.
new text end