1.1                          A bill for an act
  1.2             relating to taxation; sales and use; exempting certain 
  1.3             charitable organizations from a local sales tax; 
  1.4             amending Laws 1986, chapter 400, section 44. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  Laws 1986, chapter 400, section 44, is amended 
  1.7   to read: 
  1.8      Sec. 44.  [DOWNTOWN TAXING AREA.] 
  1.9      (a) If a bill is enacted into law in the 1986 legislative 
  1.10  session which authorizes the city of Minneapolis to issue bonds 
  1.11  and expend certain funds including taxes to finance the 
  1.12  acquisition and betterment of a convention center and related 
  1.13  facilities, which authorizes certain taxes to be levied in a 
  1.14  downtown taxing area, then, notwithstanding the provisions of 
  1.15  that law "downtown taxing area" shall mean the geographic area 
  1.16  bounded by the portion of the Mississippi River between I-35W 
  1.17  and Washington Avenue, the portion of Washington Avenue between 
  1.18  the river and I-35W, the portion of I-35W between Washington 
  1.19  Avenue and 8th Street South, the portion of 8th Street South 
  1.20  between I-35W and Portland Avenue South, the portion of Portland 
  1.21  Avenue South between 8th Street South and I-94, the portion of 
  1.22  I-94 from the intersection of Portland Avenue South to the 
  1.23  intersection of I-94 and the Burlington Northern Railroad 
  1.24  tracks, the portion of the Burlington Northern Railroad tracks 
  1.25  from I-94 to Main Street and including Nicollet Island, and the 
  2.1   portion of Main Street to Hennepin Avenue and the portion of 
  2.2   Hennepin Avenue between Main Street and 2nd Street S.E., and the 
  2.3   portion of 2nd Street S.E. between Main Street and Bank Street, 
  2.4   and the portion of Bank Street between 2nd Street S.E. and 
  2.5   University Avenue S.E., and the portion of University Avenue 
  2.6   S.E. between Bank Street and I-35W, and by I-35W from University 
  2.7   Avenue S.E., to the river.  
  2.8      (b) A nonprofit organization located within the downtown 
  2.9   taxing area defined in paragraph (a) is exempt from collecting 
  2.10  the tax imposed within the taxing area to finance the 
  2.11  acquisition and betterment of a convention center, provided that 
  2.12  the organization is engaged in educational or charitable 
  2.13  activities and it qualifies as a tax-exempt organization under 
  2.14  section 501(c)(3) of the Internal Revenue Code. 
  2.15     Sec. 2.  [EFFECTIVE DATE.] 
  2.16     Section 1 is effective for sales made after June 30, 1995.