SF 3195

Introduction - 80th Legislature (1997 - 1998)

Posted on 12/15/2009 12:00 a.m.

  1.1                          A bill for an act 
  1.2             relating to Goodhue county; providing a sales tax 
  1.3             exemption for construction materials used to construct 
  1.4             a law enforcement center; authorizing a special levy 
  1.5             for the costs of increased staff required to operate a 
  1.6             new detention facility. 
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  [GOODHUE COUNTY; LAW ENFORCEMENT CENTER; SALES 
  1.9   TAX EXEMPTION.] 
  1.10     The gross receipts from the sale of and storage, use, or 
  1.11  consumption of construction materials and supplies are exempt 
  1.12  from the tax imposed under Minnesota Statutes, chapter 297A, if 
  1.13  purchased for use to construct or improve a law enforcement 
  1.14  center and courts facility in Goodhue county.  The exemption 
  1.15  applies regardless of whether the materials and supplies are 
  1.16  purchased by the county or by a contractor, subcontractor, or 
  1.17  builder under contract with the county.  The tax must be imposed 
  1.18  and then collected as if the sale were taxable and then refunded 
  1.19  as required in Minnesota Statutes, section 297A.15, subdivision 
  1.20  7. 
  1.21     Sec. 2.  [GOODHUE COUNTY; SPECIAL LEVY.] 
  1.22     The amount of taxes levied by Goodhue county for taxes 
  1.23  levied in 1998 to pay the cost of additional detention facility 
  1.24  staff required by the Minnesota department of corrections to 
  1.25  operate the Goodhue county detention facility is a special levy 
  1.26  for purposes of levy limits under Minnesota Statutes, sections 
  2.1   275.70 to 275.74. 
  2.2      Sec. 3.  [EFFECTIVE DATE.] 
  2.3      Sections 1 and 2 are effective the day after compliance 
  2.4   with Minnesota Statutes, section 645.021, subdivision 3, by the 
  2.5   governing body of Goodhue county.