1.1                          A bill for an act 
  1.2             relating to sales tax; exempting construction 
  1.3             materials for a pedestrian bridge; amending Minnesota 
  1.4             Statutes 2002, section 297A.71, by adding a 
  1.5             subdivision. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 2002, section 297A.71, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 32.  [CONSTRUCTION MATERIALS; PEDESTRIAN 
  1.10  OVERPASS.] Materials and supplies used or consumed in the 
  1.11  construction of a pedestrian overpass of U.S. Highway 169 in the 
  1.12  city of Champlin are exempt. 
  1.13     <b>[EFFECTIVE DATE.]</b> This section is effective for sales made 
  1.14  after December 31, 2003, and before January 1, 2006.