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 construction materials used for the Dakota county 1.4 Rosemount highway shop; amending Minnesota Statutes 1.5 2000, 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 DAKOTA COUNTY 1.10 ROSEMOUNT HIGHWAY SHOP.] Construction materials and supplies are 1.11 exempt if purchased for use in construction of the Dakota county 1.12 Rosemount highway shop. 1.13 [EFFECTIVE DATE.] This section is effective for sales and 1.14 purchases occurring after June 30, 2001.