as introduced - 92nd Legislature (2021 - 2022) Posted on 02/18/2021 03:35pm
Engrossments | ||
---|---|---|
Introduction | Posted on 02/18/2021 |
A bill for an act
relating to taxation; sales and use; providing an exemption for certain construction
materials for a St. Paul water treatment facility; amending Minnesota Statutes
2020, section 297A.71, by adding a subdivision.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2020, section 297A.71, is amended by adding a subdivision
to read:
new text begin
Construction materials
and supplies used or consumed in, and equipment incorporated into, improvements to the
McCarrons water treatment plant operated by the St. Paul Regional Water Services are
exempt. This exemption applies to materials, supplies, and equipment purchased after
December 31, 2020, and before January 1, 2026.
new text end
new text begin
This section is effective retroactively from January 1, 2021.
new text end