as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am
1.1 A bill for an act 1.2 relating to taxes; sales and use taxes; exempting 1.3 materials used in constructing, maintaining, or 1.4 improving a community center in the city of Redwood 1.5 Falls; amending Minnesota Statutes 1998, section 1.6 297A.25, by adding a 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; REDWOOD FALLS COMMUNITY 1.11 CENTER.] Purchases of materials and supplies used or consumed in 1.12 and equipment incorporated into the construction, improvement, 1.13 or expansion of a community center by the city of Redwood Falls 1.14 are exempt from the tax imposed under this section, regardless 1.15 of whether purchased by the owner, or by a contractor, 1.16 subcontractor, or builder. The tax shall be calculated and paid 1.17 as if the rate in section 297A.02, subdivision 1, was in effect 1.18 and a refund applied for in the manner prescribed in section 1.19 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.