as introduced - 80th Legislature (1997 - 1998) Posted on 12/15/2009 12:00am
1.1 A bill for an act 1.2 relating to taxation; providing an exemption for 1.3 construction materials for the Duluth Entertainment 1.4 Convention Center; amending Minnesota Statutes 1996, 1.5 section 297A.25, by adding a subdivision. 1.6 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 1.7 Section 1. Minnesota Statutes 1996, section 297A.25, is 1.8 amended by adding a subdivision to read: 1.9 Subd. 73. [CONSTRUCTION MATERIALS; DULUTH ENTERTAINMENT 1.10 CONVENTION CENTER.] Construction materials and supplies are 1.11 exempt from the tax imposed under this chapter, regardless of 1.12 whether purchased by the owner, a contractor, subcontractor, or 1.13 builder, provided the materials and supplies are used or 1.14 consumed in constructing an addition to the Duluth Entertainment 1.15 Convention Center. 1.16 Sec. 2. [EFFECTIVE DATE.] 1.17 Section 1 is for sales and purchases occurring after the 1.18 date of final enactment.