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SF 1439

as introduced - 90th Legislature (2017 - 2018) Posted on 02/28/2017 08:51am

KEY: stricken = removed, old language. underscored = added, new language.

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Current Version - as introduced

A bill for an act
relating to taxation; sales and use; expanding the exemption for certain local
government capital projects;amending Minnesota Statutes 2016, section 297A.71,
subdivision 44.

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

Section 1.

Minnesota Statutes 2016, section 297A.71, subdivision 44, is amended to read:


Subd. 44.

Building materials, capital projects.

(a) Materials and supplies used or
consumed in and equipment incorporated into the construction or improvement of a capital
project funded partially or wholly under section 297A.9905 are exempt, provided that the
project has a total construction cost of at least $40,000,000 within a 24-month period.

(b) Materials and supplies used or consumed in and equipment incorporated into the
construction, remodeling, expansion, or improvement of an ice arena or other buildings or
facilities owned and operated by the city of Plymouth are exempt. The total amount of
refund on all building materials, supplies, and equipment that the city may apply for under
this paragraph is $2,500,000.

(c) The tax on purchases exempt under this provision must be imposed and collected as
if the rate under section 297A.62, subdivision 1, applied and then refunded in the manner
provided in section 297A.75.

EFFECTIVE DATE.

This section is effective for sales and purchases made after June
30, 2017.

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