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     <b>[EFFECTIVE DATE.]</b> This section is effective for sales and 
  1.16  purchases made after June 30, 2001.