1.1 	A bill for an act
1.2 	relating to sales tax; providing a construction
1.3 	exemption for the relocation of dock facilities on the
1.4 	St. Louis Bay waterfront; amending Minnesota Statutes
1.5 	2004, section 297A.71, by adding a 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.Hallett dock. Materials, equipment, and
1.10 	supplies used or consumed in constructing dock facilities of the
1.11 	Hallett Dock Company which are being relocated to accommodate
1.12 	the cleanup of a federally designated superfund site are exempt.
1.13 	
EFFECTIVE DATE. This section is effective for purchases
1.14 	made on or after August 1, 2004, and on or before December 31,
1.15 	2006.