HF 2237

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

  1.1                          A bill for an act 
  1.2             relating to taxes; sales and use taxes; exempting 
  1.3             materials used in constructing a regional emergency 
  1.4             response and fire training 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.] Purchases of materials 
  1.11  and supplies used or consumed in and equipment incorporated into 
  1.12  the construction of a regional emergency response and fire 
  1.13  training center under Laws 1998, chapter 404, section 21, 
  1.14  subdivision 4, are exempt from the tax imposed under this 
  1.15  section, regardless of whether purchased by the owner, or by a 
  1.16  contractor, subcontractor, or builder.  The tax shall be 
  1.17  calculated and paid as if the rate in section 297A.02, 
  1.18  subdivision 1, was in effect and a refund applied for in the 
  1.19  manner prescribed in section 297A.15, subdivision 7. 
  1.20     Sec. 2.  [EFFECTIVE DATE.] 
  1.21     Section 1 is effective for purchases made after June 30, 
  1.22  1999.