1.1                          A bill for an act
  1.2             relating to taxes; sales and use taxes; exempting the 
  1.3             purchase of construction materials used in building an 
  1.4             indoor sports and physical education complex in the 
  1.5             city of Hermantown and a community activity center in 
  1.6             the city of Proctor; amending Minnesota Statutes 1998, 
  1.7             section 297A.25, by adding subdivisions. 
  1.8   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.9      Section 1.  Minnesota Statutes 1998, section 297A.25, is 
  1.10  amended by adding a subdivision to read: 
  1.11     Subd. 79.  [CONSTRUCTION MATERIALS; HERMANTOWN COMMUNITY 
  1.12  INDOOR SPORTS AND PHYSICAL EDUCATION COMPLEX.] Purchases of 
  1.13  materials and supplies used or consumed in and equipment 
  1.14  incorporated into the construction, improvement, or expansion of 
  1.15  the indoor sports and physical education complex in the city of 
  1.16  Hermantown are exempt from the tax imposed under this section, 
  1.17  regardless of whether purchased by the owner, or by a 
  1.18  contractor, subcontractor, or builder.  The tax shall be 
  1.19  calculated and paid as if the rate in section 297A.02, 
  1.20  subdivision 1, was in effect and a refund applied for in the 
  1.21  manner prescribed in section 297A.15, subdivision 7. 
  1.22     Sec. 2.  Minnesota Statutes 1998, section 297A.25, is 
  1.23  amended by adding a subdivision to read: 
  1.24     Subd. 80.  [CONSTRUCTION MATERIALS; PROCTOR COMMUNITY 
  1.25  ACTIVITY CENTER.] Purchases of materials and supplies used or 
  1.26  consumed in and equipment incorporated into the construction, 
  2.1   improvement, or expansion of the community activity center in 
  2.2   the city of Proctor are exempt from the tax imposed under this 
  2.3   section, regardless of whether purchased by the owner, or by a 
  2.4   contractor, subcontractor, or builder.  The tax shall be 
  2.5   calculated and paid as if the rate in section 297A.02, 
  2.6   subdivision 1, was in effect and a refund applied for in the 
  2.7   manner prescribed in section 297A.15, subdivision 7. 
  2.8      Sec. 3.  [EFFECTIVE DATE.] 
  2.9      Sections 1 and 2 are effective for purchases made after 
  2.10  December 31, 1999.