SF 3690

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; providing that purchases of 
  1.3             construction materials and equipment used to provide 
  1.4             commuter rail services are exempt from the sales tax; 
  1.5             amending Minnesota Statutes 1998, section 297A.25, by 
  1.6             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. 84.  [COMMUTER RAIL MATERIALS AND 
  1.11  EQUIPMENT.] Purchases of materials, supplies, and equipment used 
  1.12  or consumed in the construction, equipment, or improvement of a 
  1.13  commuter rail transportation system operated under sections 
  1.14  174.80 to 174.90, are exempt from the taxes imposed under this 
  1.15  chapter and from any sales and use tax imposed by a local unit 
  1.16  of government notwithstanding any ordinance or charter 
  1.17  provision.  This exemption includes railroad cars and engines 
  1.18  and related equipment and applies regardless of whether the 
  1.19  materials, supplies, or equipment are purchased by the city or 
  1.20  by a construction manager or contractor. 
  1.21     Sec. 2.  [EFFECTIVE DATE.] 
  1.22     Section 1 is effective for purchases after June 30, 2000.