1.1                          A bill for an act
  1.2             relating to taxation; sales and use; exempting the 
  1.3             purchase of construction materials used in 
  1.4             constructing a community activity center in the city 
  1.5             of Proctor; amending Minnesota Statutes 2000, section 
  1.6             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; PROCTOR COMMUNITY 
  1.11  ACTIVITY CENTER.] Materials and supplies used or consumed in and 
  1.12  equipment incorporated into the construction, improvement, or 
  1.13  expansion of the community activity center in the city of 
  1.14  Proctor are exempt.  The tax must be imposed and collected as if 
  1.15  the rate in section 297A.62, subdivision 1, applied, and then 
  1.16  refunded in the same manner provided for building materials for 
  1.17  correctional facilities under section 297A.75. 
  1.18     <b>[EFFECTIVE DATE.]</b> This section is effective for sales and 
  1.19  purchases after August 31, 2000.