1.1                          A bill for an act
  1.2             relating to taxes; exempting the purchase of certain 
  1.3             property used in constructing a multipurpose center in 
  1.4             the city of Granite Falls from sales and use taxes; 
  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. 79.  [CONSTRUCTION MATERIALS; GRANITE FALLS 
  1.11  MULTIPURPOSE CENTER.] Purchases of materials and supplies used 
  1.12  or consumed in, and fixtures, furnishings, and equipment 
  1.13  incorporated into, the construction, improvement, or expansion 
  1.14  of the Granite Falls multipurpose center in the city of Granite 
  1.15  Falls are exempt from the tax imposed under this section, 
  1.16  regardless of whether purchased by the owner, or a contractor, 
  1.17  subcontractor, or builder.  The tax shall be calculated and paid 
  1.18  as if the rate in section 297A.02, subdivision 1, was in effect 
  1.19  and a refund applied for in the manner prescribed in section 
  1.20  297A.15, subdivision 7. 
  1.21     Sec. 2.  [EFFECTIVE DATE.] 
  1.22     Section 1 is effective for purchases made after January 1, 
  1.23  1999, and before June 30, 2000.