as introduced - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am
Engrossments | ||
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Introduction | Posted on 02/05/2001 |
1.1 A bill for an act 1.2 relating to taxes; sales and use; exempting the 1.3 purchase of construction materials and equipment used 1.4 to provide commuter rail services from the sales tax; 1.5 amending Minnesota Statutes 2000, 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 2000, section 297A.71, is 1.9 amended by adding a subdivision to read: 1.10 Subd. 23. [COMMUTER RAIL MATERIALS AND 1.11 EQUIPMENT.] Building materials, supplies, and equipment used or 1.12 consumed in the construction, equipment, or improvement of a 1.13 commuter rail system operated under sections 174.80 to 174.90 1.14 are exempt. This exemption includes railroad cars and engines 1.15 and related equipment. 1.16 [EFFECTIVE DATE.] This section is effective for purchases 1.17 made after June 30, 2001.