as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am
Engrossments | ||
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Introduction | Posted on 02/21/2007 |
A bill for an act
relating to taxation; sales and use tax; exempting certain materials and equipment
used to construct a commuter rail system; amending Minnesota Statutes 2006,
section 297A.71, by adding a subdivision.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2006, section 297A.71, is amended by adding a
subdivision to read:
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Materials and
supplies used or consumed in, and equipment incorporated into, the construction or
improvement of a commuter rail transportation system operated under sections 174.80
to 174.90 are exempt. This exemption includes railroad cars and engines and related
equipment.
new text end
new text begin
This section is effective for sales and purchases made after
December 31, 2006.
new text end