as introduced - 90th Legislature (2017 - 2018) Posted on 04/12/2018 02:34pm
A bill for an act
relating to taxation; sales and use tax; providing a construction exemption for a
fire station in the city of Inver Grove Heights; amending Minnesota Statutes 2016,
section 297A.71, by adding a subdivision.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2016, section 297A.71, is amended by adding a subdivision
to read:
new text begin
Materials and supplies used in and
equipment incorporated into the construction of a new fire station, which includes firefighting
and public safety training facilities, in the city of Inver Grove Heights is exempt.
new text end
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This section is effective for sales and purchases made beginning
the day following final enactment and before January 1, 2021.
new text end