SF 2120

as introduced - 88th Legislature (2013 - 2014) Posted on 03/04/2014 08:43am

A bill for an act
relating to taxation; sales and use; donated materials exemption for library
addition; amending Minnesota Statutes 2012, section 297A.71, by adding a
subdivision.

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

Section 1.

Minnesota Statutes 2012, section 297A.71, is amended by adding a
subdivision to read:

new text begin Subd. 49. new text end

new text begin Donated materials for a library expansion. new text end

new text begin Building materials and
supplies donated by a private entity and used in the construction of an addition to a county
library facility are exempt.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for materials and supplies used in
construction occurring after April 1, 2014, and before July 1, 2015.
new text end