1.1                          A bill for an act 
  1.2             relating to taxation; sales and use; retroactively 
  1.3             extending the expiration date for the exemption of 
  1.4             construction materials for indoor ice arenas; amending 
  1.5             Laws 1995, chapter 264, article 2, section 44, as 
  1.6             amended. 
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Sec. 1.  Laws 1995, chapter 264, article 2, section 44, as 
  1.9   amended by Laws 1996, chapter 471, article 2, section 27, and 
  1.10  Laws 1998, chapter 389, article 8, section 33, is amended to 
  1.11  read: 
  1.12     Sec. 44.  [EFFECTIVE DATE.] 
  1.13     Section 1 is effective the day following final enactment. 
  1.14     Sections 3 and 4 are effective June 1, 1995.  Section 4 is 
  1.15  repealed June 1, 2000. 
  1.16     Sections 5 to 21 and 43, paragraph (a), are effective July 
  1.17  1, 1995. 
  1.18     Sections 23, 28, 33, 40, 42, and the part of section 22 
  1.19  amending language in paragraph (i), clause (vii), are effective 
  1.20  the day following final enactment. 
  1.21     Sections 24 and 34 are effective for sales made after 
  1.22  December 31, 1996. 
  1.23     Section 25 is effective beginning with leases or rentals 
  1.24  made after June 30, 1995. 
  1.25     Section 26 is effective retroactively for sales after May 
  1.26  31, 1992. 
  2.1      Section 27 is effective for sales made after June 30, 1995. 
  2.2      Section 29 and the part of section 22 striking the language 
  2.3   after paragraph (h) are effective for sales after June 30, 1995. 
  2.4      Section 32 is effective for sales made after June 30, 1995, 
  2.5   and before July 1, 1999 2000. 
  2.6      Sections 35 and 36 are effective for sales or transfers 
  2.7   made after June 30, 1995. 
  2.8      Section 38 is effective the day after the governing body of 
  2.9   the city of Winona complies with Minnesota Statutes, section 
  2.10  645.021, subdivision 3. 
  2.11     Section 39 is effective upon compliance by the Minneapolis 
  2.12  city council with Minnesota Statutes, section 645.021, 
  2.13  subdivision 3. 
  2.14     Section 43, paragraph (b), is effective for sales of 900 
  2.15  information services made after June 30, 1995. 
  2.16     Sec. 2.  [EFFECTIVE DATE.] 
  2.17     Section 1 is retroactively effective for sales and 
  2.18  purchases on or after July 1, 1999.