as introduced - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am
1.1 A bill for an act 1.2 relating to taxes; sales and use tax; providing a 1.3 sales tax exemption for construction of a motor home 1.4 production facility; amending Minnesota Statutes 2000, 1.5 section 297A.71, by adding a subdivision. 1.6 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 1.7 Section 1. Minnesota Statutes 2000, section 297A.71, is 1.8 amended by adding a subdivision to read: 1.9 Subd. 28. [CONSTRUCTION MATERIALS AND EQUIPMENT; MOTOR 1.10 HOME PRODUCTION FACILITY.] Materials and supplies used or 1.11 consumed in, and equipment incorporated into, the construction 1.12 of a production facility that manufactures motor homes or 1.13 camping trailers are exempt, if: 1.14 (1) the total construction costs for the facility do not 1.15 exceed $10,000,000; and 1.16 (2) at least 300 people will be employed at the facility 1.17 when it becomes operational. 1.18 [EFFECTIVE DATE.] This section is effective for sales and 1.19 purchases made after June 30, 2002.