HF 2323

as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am

A bill for an act
relating to sales and use tax; providing that
purchases of construction materials and equipment used
to provide commuter rail services are exempt; amending
Minnesota Statutes 2004, section 297A.71, by adding a
subdivision.

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

Section 1.

Minnesota Statutes 2004, section 297A.71, is
amended by adding a subdivision to read:

new text begin Subd. 33. new text end

new text begin Commuter rail material, supplies, and
equipment. new text end

new text begin Materials, supplies, and equipment used or consumed
in the construction, equipment, or improvement of a commuter
rail transportation system operated under sections 174.80 to
174.90 are exempt. This exemption includes railroad cars and
engines and related equipment.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for purchases
made after June 30, 2005.
new text end