1.1                          A bill for an act 
  1.2             relating to taxes; sales and use tax; providing a 
  1.3             sales tax exemption for construction of a motor home 
  1.4             production facility; amending Minnesota Statutes 2000, 
  1.5             section 297A.71, by adding a subdivision. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 2000, section 297A.71, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 28.  [CONSTRUCTION MATERIALS AND EQUIPMENT; MOTOR 
  1.10  HOME PRODUCTION FACILITY.] Materials and supplies used or 
  1.11  consumed in, and equipment incorporated into, the construction 
  1.12  of a production facility that manufactures motor homes or 
  1.13  camping trailers are exempt, if: 
  1.14     (1) the total construction costs for the facility do not 
  1.15  exceed $10,000,000; and 
  1.16     (2) at least 300 people will be employed at the facility 
  1.17  when it becomes operational. 
  1.18     <b>[EFFECTIVE DATE.]</b> This section is effective for sales and 
  1.19  purchases made after June 30, 2002.