SF 1744

as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am

A bill for an act
relating to sales and use tax; exempting construction materials for the Pelican
Rapids wastewater treatment facility; amending Minnesota Statutes 2006, section
297A.71, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2006, section 297A.71, is amended by adding a
subdivision to read:

new text begin Subd. 40. new text end

new text begin Pelican Rapids wastewater treatment facility. new text end

new text begin Materials and supplies
used in, and equipment incorporated into, the improvement and expansion of a wastewater
treatment facility owned by the city of Pelican Rapids are exempt. This exemption is
effective for purchases made on or before December 31, 2008.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made
beginning on the day following final enactment.
new text end