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     <b>[EFFECTIVE DATE.]</b> This section is effective for sales and 
  1.14  purchases occurring after June 30, 2001.