as introduced - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am
1.1 A bill for an act 1.2 relating to taxation; sales and use; exempting 1.3 equipment and materials used to make improvements to 1.4 certain resorts; amending Minnesota Statutes 2000, 1.5 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. [CONSTRUCTION MATERIALS FOR CERTAIN 1.10 RESORTS.] Construction materials and supplies used or consumed 1.11 in physically expanding or making capital improvements to a 1.12 resort classified as class 1c or 4c under section 273.13, 1.13 subdivision 22 or 25, including any part of the resort 1.14 classified as class 3 under section 273.13, subdivision 24, are 1.15 exempt. 1.16 [EFFECTIVE DATE.] This section is effective for sales and 1.17 purchases occurring after June 30, 2001.