HF 2308

as introduced - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxes; sales and use; exempting purchases 
  1.3             for certain road projects; amending Minnesota Statutes 
  1.4             2000, section 297A.70, by adding a subdivision. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  Minnesota Statutes 2000, section 297A.70, is 
  1.7   amended by adding a subdivision to read: 
  1.8      Subd. 17.  [PURCHASES MADE USING REVENUES FROM THE HIGHWAY 
  1.9   USER TAX DISTRIBUTION FUND.] All purchases made by the state of 
  1.10  Minnesota or a political subdivision of the state of tangible 
  1.11  personal property or services used directly in constructing, 
  1.12  maintaining, or improving roads in this state are exempt, 
  1.13  provided that all or a portion of the funding for the 
  1.14  construction, maintenance, or improvement project comes from 
  1.15  either: 
  1.16     (1) the trunk highway fund; 
  1.17     (2) the county state-aid highway fund; or 
  1.18     (3) the municipal state-aid street fund. 
  1.19     [EFFECTIVE DATE.] This section is effective for sales and 
  1.20  purchases made after June 30, 2001.