as introduced - 80th Legislature (1997 - 1998) Posted on 12/15/2009 12:00am
1.1 A bill for an act 1.2 relating to Itasca county; providing a total exemption 1.3 for construction materials purchased for use in 1.4 constructing improvements to a county jail and 1.5 courthouse. 1.6 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 1.7 Section 1. [ITASCA COUNTY; SALES TAX EXEMPTION FOR JAIL 1.8 AND COURTHOUSE CONSTRUCTION MATERIALS.] 1.9 In the case of construction materials and supplies 1.10 purchased for use in a project to expand, reconstruct, and 1.11 otherwise improve the Itasca county jail and courthouse 1.12 facility, Minnesota Statutes, section 297A.15, subdivision 7, 1.13 shall apply with the following exceptions: 1.14 (1) the refund is equal to 100 percent of the taxes paid; 1.15 and 1.16 (2) construction materials and supplies used in the 1.17 expansion, reconstruction, or improvement of the portion of the 1.18 facility used as a courthouse as well as the portion of the 1.19 facility used as a jail qualify for the refund. 1.20 Sec. 2. [EFFECTIVE DATE.] 1.21 Section 1 is effective the day after compliance with 1.22 Minnesota Statutes, section 645.021, subdivision 3, and applies 1.23 to purchases after June 30, 1997.