1.1 	A bill for an act
1.2 	relating to taxation; sales and use; exempting purchases by regional rail 
1.3 	authorities;amending Minnesota Statutes 2012, section 297A.70, by adding a 
1.4 	subdivision.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2012, section 297A.70, is amended by adding a 
1.7 	subdivision to read:
1.8 		Subd. 19.Regional rail authorities. Sales and purchases by regional rail 
1.9 	authorities, as defined in section 398A.01, subdivision 2, are exempt.

1.10 	EFFECTIVE DATE. This section is effective for sales and purchases made after 
1.11 	June 30, 2015.