HF 12

as introduced - 83rd Legislature (2003 - 2004) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; exempting construction materials 
  1.3             for a Minneapolis library and planetarium from the 
  1.4             sales tax; amending Minnesota Statutes 2002, section 
  1.5             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 2002, section 297A.71, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 32.  [CONSTRUCTION MATERIALS; MINNEAPOLIS LIBRARY AND 
  1.10  PLANETARIUM.] Materials and supplies used or consumed in the 
  1.11  construction of a facility that includes both a Minneapolis 
  1.12  public library and a planetarium are exempt. 
  1.13     [EFFECTIVE DATE.] This section is effective for purchases 
  1.14  made on or after January 1, 2002, and before July 1, 2006.