HF 2208

as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am

A bill for an act
relating to taxation; exempting construction material and equipment used to
construct a new city hall and maintenance facility in Richfield; amending
Minnesota Statutes 2006, section 297A.71, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2006, section 297A.71, is amended by adding a
subdivision to read:

new text begin Subd. 40. new text end

new text begin Richfield city hall and maintenance facility. new text end

new text begin (a) Building materials and
supplies used or consumed in, and equipment incorporated into, the construction of a new
city hall and a new maintenance facility owned by the city of Richfield are exempt.
new text end

new text begin (b) The tax must be imposed and collected as if the rate under section 297A.62,
subdivision 1, applied, and then refunded to the city of Richfield in the manner provided
in section 297A.75.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after
December 31, 2006, and before January 1, 2010.
new text end