as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am
Engrossments | ||
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Introduction | Posted on 04/20/2007 |
A bill for an act
relating to sales and use tax; exempting construction materials for a wastewater
treatment facility in the city of Emily; amending Minnesota Statutes 2006,
section 297A.71, by adding a subdivision.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2006, section 297A.71, is amended by adding a
subdivision to read:
Materials and supplies used in
and equipment incorporated into the construction of a wastewater treatment facility in the
city of Emily are exempt. The city may apply for a refund of any tax paid on purchases
exempt under this section as provided in section 297A.75.
This section is effective for sales and purchases made after
January 1, 2005, and before January 1, 2007.