SF 3044

Introduction - 83rd Legislature (2003 - 2004)

Posted on 12/15/2009 12:00 a.m.

  1.1                          A bill for an act 
  1.2             relating to sales and use tax; providing that 
  1.3             purchases of construction materials and equipment used 
  1.4             to provide commuter rail services are exempt; amending 
  1.5             Minnesota Statutes 2002, section 297A.71, by adding a 
  1.6             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. 33.  [COMMUTER RAIL MATERIAL, SUPPLIES, AND 
  1.11  EQUIPMENT.] Materials, supplies, and equipment used or consumed 
  1.12  in the construction, equipment, or improvement of a commuter 
  1.13  rail transportation system operated under sections 174.80 and 
  1.14  174.90 are exempt.  This exemption includes railroad cars and 
  1.15  engines and related equipment. 
  1.16     [EFFECTIVE DATE.] This section is effective for purchases 
  1.17  made after June 30, 2004.