HF 103

as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am

A bill for an act
relating to sales tax; providing a construction
exemption for the relocation of dock facilities on the
St. Louis Bay waterfront; amending Minnesota Statutes
2004, section 297A.71, by adding a subdivision.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2004, section 297A.71, is
amended by adding a subdivision to read:

Subd. 33.

Hallett dock.

Materials, equipment, and
supplies used or consumed in constructing dock facilities of the
Hallett Dock Company which are being relocated to accommodate
the cleanup of a federally designated superfund site are exempt.

EFFECTIVE DATE.

This section is effective for purchases
made on or after August 1, 2004, and on or before December 31,
2006.