HF 1485

as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; providing a sales tax exemption 
  1.3             for construction materials for the Deep Portage 
  1.4             environmental learning center; amending Minnesota 
  1.5             Statutes 1998, section 297A.25, 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 1998, section 297A.25, is 
  1.9   amended by adding a subdivision to read: 
  1.10     Subd. 79.  [CONSTRUCTION MATERIALS FOR AN ENVIRONMENTAL 
  1.11  LEARNING CENTER.] Construction materials and supplies are exempt 
  1.12  from the tax imposed under this section, regardless of whether 
  1.13  purchased by the owner or a contractor, subcontractor, or 
  1.14  builder, if they are used or consumed in constructing or 
  1.15  improving Deep Portage environmental learning center.  The tax 
  1.16  must be calculated and paid as if the rate in section 297A.02, 
  1.17  subdivision 1, was in effect and a refund applied for in the 
  1.18  manner prescribed in section 297A.15, subdivision 7. 
  1.19     Sec. 2.  [EFFECTIVE DATE.] 
  1.20     Section 1 is effective for sales after June 30, 1999.