1.1                          A bill for an act
  1.2             relating to taxation; sales and use; exempting the 
  1.3             purchase of construction materials and equipment used 
  1.4             in constructing or improving certain buildings in the 
  1.5             city of New Ulm; amending Minnesota Statutes 2000, 
  1.6             section 297A.71, by adding a subdivision. 
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  Minnesota Statutes 2000, section 297A.71, is 
  1.9   amended by adding a subdivision to read: 
  1.10     Subd. 23.  [CONSTRUCTION MATERIALS; NEW ULM PUBLIC 
  1.11  BUILDINGS.] Materials and supplies used or consumed in, and 
  1.12  equipment incorporated into, the construction of a community 
  1.13  center, the improvement and expansion of the senior citizens 
  1.14  center, and the renovation of the Vogel arena in the city of New 
  1.15  Ulm are exempt.  
  1.16     <b>[EFFECTIVE DATE.]</b> This section is effective for sales and 
  1.17  purchases after May 31, 2001.