SF 577

as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am

A bill for an act
relating to taxation; sales tax; providing a sales tax exemption for materials and
supplies used in the construction of a water treatment facility in Minnetonka.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1. new text begin MINNETONKA WATER TREATMENT FACILITY; SALES TAX
EXEMPTION.
new text end

new text begin Materials and supplies used or consumed in and equipment incorporated into the
construction of a water treatment facility owned by the city of Minnetonka are exempt
from the sales and use tax under Minnesota Statutes, chapter 297A. The tax must be
imposed and collected as if the rate under section 297A.62, subdivision 1, applied and
then refunded to the city of Minnetonka in the manner provided in section 297A.75.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made before
December 31, 2006.
new text end