1.1                          A bill for an act 
  1.2             relating to taxes; sales and use taxes; exempting the 
  1.3             purchases of materials and supplies used in 
  1.4             construction of a community center in Fergus Falls; 
  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 AND SUPPLIES; FERGUS 
  1.11  FALLS COMMUNITY CENTER.] Purchases of materials and supplies 
  1.12  used or consumed in, and fixtures, furnishings, and equipment 
  1.13  incorporated into, the construction of a community center in the 
  1.14  city of Fergus Falls are exempt from the tax imposed under this 
  1.15  chapter, regardless of whether purchased by the owner, or a 
  1.16  contractor, subcontractor, or builder.  The tax shall be 
  1.17  calculated and paid as if the rate in section 297A.02, 
  1.18  subdivision 1, was in effect and a refund applied for by the 
  1.19  owner in the manner prescribed in section 297A.15, subdivision 7.
  1.20     Sec. 2.  [EFFECTIVE DATE.] 
  1.21     Section 1 is effective for purchases made after June 30, 
  1.22  1999, and before January 1, 2002.