1.1 	A bill for an act
1.2 	relating to taxation; providing a sales tax exemption
1.3 	for the Carver County Justice Center; amending
1.4 	Minnesota Statutes 2004, section 297A.71, by adding a
1.5 	subdivision.
1.6 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.7 	Section 1. Minnesota Statutes 2004, section 297A.71, is
1.8 	amended by adding a subdivision to read:
1.9 		Subd. 33.Carver county justice center. Materials and
1.10 	supplies used or consumed in, and equipment incorporated into,
1.11 	the construction of the expansion and renovation of the Carver
1.12 	County Justice Center, are exempt.
1.13 	
EFFECTIVE DATE. This section is effective for sales and
1.14 	purchases made after December 31, 2005, and before January 1,
1.15 	2008.