SF 3089

as introduced - 80th Legislature (1997 - 1998) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxes; providing an exemption from sales 
  1.3             tax for certain purposes; amending Laws 1986, chapter 
  1.4             396, section 2, as amended, by adding a subdivision. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  Laws 1986, chapter 396, section 2, as amended 
  1.7   by Laws 1987, chapter 55, section 4, and Laws 1989, chapter 54, 
  1.8   section 2, is amended by adding a subdivision to read: 
  1.9      Subd. 1a.  [EXEMPTION FROM SALES TAX.] Purchases of 
  1.10  materials, supplies, or equipment used or consumed in the 
  1.11  construction, equipment, improvement, or expansion of the 
  1.12  convention center are exempt from the taxes imposed under 
  1.13  Minnesota Statutes, chapter 297A, and from any sales and use tax 
  1.14  imposed by a local unit of government not withstanding any 
  1.15  ordinance or charter provision.  This exemption applies 
  1.16  regardless of whether the materials, supplies, or equipment are 
  1.17  purchased by the city or by a construction manager or contractor.
  1.18     Sec. 2.  [EFFECTIVE DATE.] 
  1.19     Section 1 is effective the day following its final 
  1.20  enactment.