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Minnesota Legislature

Office of the Revisor of Statutes

SF 1810

as introduced - 91st Legislature (2019 - 2020) Posted on 02/27/2019 04:20pm

KEY: stricken = removed, old language.
underscored = added, new language.

Current Version - as introduced

Line numbers 1.1 1.2 1.3 1.4 1.5
1.6 1.7 1.8 1.9 1.10 1.11 1.12
1.13

A bill for an act
relating to taxation; sales and use; providing a construction exemption for a law
enforcement facility in Dakota County; amending Minnesota Statutes 2018, section
297A.71, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2018, section 297A.71, is amended by adding a subdivision
to read:


new text begin Subd. 51. new text end

new text begin SMART Center. new text end

new text begin Materials and supplies used in and equipment incorporated
in the construction of a Dakota County law enforcement collaboration center, also known
as the Safety and Mental Health Alternative Response Training (SMART) Center, are
exempt. This exemption applies to purchases made after June 30, 2019, and before July 1,
2021.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end