1.1 	A bill for an act
1.2 	relating to taxation; sales and use; exempting construction materials and 
1.3 	equipment used to construct the Champlin Civic Center/Public Safety Building;
1.4 	amending Minnesota Statutes 2004, section 297A.71, by adding a subdivision.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2004, section 297A.71, is amended by adding a 
1.7 	subdivision to read:
1.8 		Subd. 37.Champlin Civic Center/Public Safety Building.  (a) Materials and 
1.9 	supplies used or consumed in, and equipment incorporated into, the construction, 
1.10 	improvement, or expansion of the Champlin Civic Center/Public Safety Building are 
1.11 	exempt.
1.12 	(b) This section is effective for sales and purchases made after April 30, 2006, and 
1.13 	before January 1, 2008.

1.14 	EFFECTIVE DATE. This section is effective the day following final enactment.