HF 2365

as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; sales and use; exempting the 
  1.3             purchase of construction materials used in 
  1.4             construction of the Springfield community center; 
  1.5             amending Minnesota Statutes 1998, section 297A.25, by 
  1.6             adding a subdivision. 
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  Minnesota Statutes 1998, section 297A.25, is 
  1.9   amended by adding a subdivision to read: 
  1.10     Subd. 79.  [CONSTRUCTION MATERIALS; SPRINGFIELD COMMUNITY 
  1.11  CENTER.] Purchases of materials and supplies used or consumed in 
  1.12  and equipment incorporated into the construction of a community 
  1.13  center in the city of Springfield are exempt from the tax 
  1.14  imposed under this section, regardless of whether purchased by 
  1.15  the owner, or by a contractor, subcontractor, or builder.  The 
  1.16  tax shall be calculated and paid as if the rate in section 
  1.17  297A.02, subdivision 1, was in effect and a refund applied for 
  1.18  in the manner prescribed in section 297A.15, subdivision 7. 
  1.19     Sec. 2.  [EFFECTIVE DATE.] 
  1.20     Section 1 is effective for purchases made after March 1, 
  1.21  1999, and before January 1, 2000.