SF 3923

as introduced - 90th Legislature (2017 - 2018) Posted on 08/24/2018 08:53am

A bill for an act
relating to taxation; sales and use tax; providing a construction exemption for a
fire station in the city of Inver Grove Heights; amending Minnesota Statutes 2016,
section 297A.71, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2016, section 297A.71, is amended by adding a subdivision
to read:

new text begin Subd. 51. new text end

new text begin Inver Grove Heights fire station. new text end

new text begin Materials and supplies used in and
equipment incorporated into the construction of a new fire station, which includes firefighting
and public safety training facilities, in the city of Inver Grove Heights is exempt.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made beginning
the day following final enactment and before January 1, 2021.
new text end