SF 601

as introduced - 91st Legislature (2019 - 2020) Posted on 01/28/2019 04:22pm

A bill for an act
relating to taxation; sales and use; providing an exemption for purchases made by
the Department of Transportation for road construction projects; amending
Minnesota Statutes 2018, section 297A.71, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2018, section 297A.71, is amended by adding a subdivision
to read:

new text begin Subd. 51. new text end

new text begin Department of Transportation construction projects. new text end

new text begin Purchases by the
Department of Transportation of materials, supplies, and equipment, incorporated into the
construction, improvement, and maintenance of public highways are exempt.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after June
30, 2019.
new text end