1.1                          A bill for an act 
  1.2             relating to Cook county; providing a total exemption 
  1.3             for construction materials purchased for use in 
  1.4             constructing improvements to a county jail and 
  1.5             courthouse. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  [COOK COUNTY; SALES TAX EXEMPTION FOR JAIL AND 
  1.8   COURTHOUSE CONSTRUCTION MATERIALS.] 
  1.9      In the case of construction materials and supplies 
  1.10  purchased for use in a project to construct an addition to and 
  1.11  otherwise improve the Cook county jail and courthouse facility, 
  1.12  Minnesota Statutes, section 297A.15, subdivision 7, shall apply 
  1.13  with the following exceptions: 
  1.14     (1) the refund is equal to 100 percent of the taxes paid; 
  1.15  and 
  1.16     (2) construction materials and supplies used in 
  1.17  construction or improvement of the portion of the facility used 
  1.18  as a courthouse as well as the portion of the facility used as a 
  1.19  jail qualify for the refund. 
  1.20     Sec. 2.  [EFFECTIVE DATE.] 
  1.21     Section 1 is effective the day after compliance with 
  1.22  Minnesota Statutes, section 645.021, subdivision 3, and applies 
  1.23  to purchases after June 30, 1997.