1.1                          A bill for an act
  1.2             relating to taxation; sales and use; exempting the 
  1.3             purchase of certain property used in constructing a 
  1.4             fire department facility in the city of Ham Lake; 
  1.5             amending Minnesota Statutes 2002, section 297A.71, by 
  1.6             adding a subdivision. 
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  Minnesota Statutes 2002, section 297A.71, is 
  1.9   amended by adding a subdivision to read: 
  1.10     Subd. 32.  [CONSTRUCTION MATERIALS; HAM LAKE FIRE 
  1.11  DEPARTMENT FACILITY.] Materials and supplies used or consumed 
  1.12  in, and machinery and equipment incorporated into, the 
  1.13  construction of the Ham Lake fire department facility are exempt.
  1.14     <b>[EFFECTIVE DATE.]</b> This section is effective for purchases 
  1.15  made after December 31, 2002, and before July 1, 2005.