SF 2117

as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; sales and use; exempting 
  1.3             construction materials used in certain library 
  1.4             constructions and improvements; amending Minnesota 
  1.5             Statutes 1998, section 297A.25, by adding a 
  1.6             subdivision. 
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  Minnesota Statutes 1998, section 297A.25, is 
  1.9   amended by adding a subdivision to read: 
  1.10     Subd. 79.  [CONSTRUCTION MATERIALS; CERTAIN DAKOTA COUNTY 
  1.11  LIBRARIES.] Purchases of materials and supplies used or consumed 
  1.12  in and equipment incorporated into the construction, 
  1.13  improvement, or expansion of county libraries in the cities of 
  1.14  Lakeville and Inver Grove Heights are exempt from the tax 
  1.15  imposed under this section, regardless of whether purchased by 
  1.16  the owner or by a contractor, subcontractor, or builder.  The 
  1.17  tax shall be calculated and paid as if the rate in section 
  1.18  297A.02, subdivision 1, was in effect and a refund applied for 
  1.19  in the manner prescribed in section 297A.15, subdivision 7. 
  1.20     Sec. 2.  [EFFECTIVE DATE.] 
  1.21     Section 1 is effective for purchases made after June 30, 
  1.22  1999, and before July 1, 2001.