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 taxes; exempting 1.3 construction materials used for a government center 1.4 and jail in Pine county; amending Minnesota Statutes 1.5 2000, section 297A.71, by adding a subdivision. 1.6 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 1.7 Section 1. Minnesota Statutes 2000, section 297A.71, is 1.8 amended by adding a subdivision to read: 1.9 Subd. 23. [PINE COUNTY; CONSTRUCTION OF A GOVERNMENT 1.10 CENTER AND JAIL.] Materials and supplies used in, and equipment 1.11 incorporated into, the construction of a combined Pine county 1.12 government center and county jail, as approved by the voters at 1.13 a general or special election held before January 1, 2002, are 1.14 exempt. 1.15 [EFFECTIVE DATE.] This section is effective for sales and 1.16 purchases made after June 30, 2001.