1.1 	A bill for an act
1.2 	relating to sales and use tax; providing that
1.3 	purchases of construction materials and equipment used
1.4 	to provide commuter rail services are exempt; amending
1.5 	Minnesota Statutes 2004, section 297A.71, by adding a
1.6 	subdivision.
1.7 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.8 	Section 1. Minnesota Statutes 2004, section 297A.71, is
1.9 	amended by adding a subdivision to read:
1.10 		Subd. 33.Commuter rail material, supplies, and
1.11 	equipment. Materials, supplies, and equipment used or consumed
1.12 	in the construction, equipment, or improvement of a commuter
1.13 	rail transportation system operated under sections 174.80 to
1.14 	174.90 are exempt.  This exemption includes railroad cars and
1.15 	engines and related equipment.
1.16 	
EFFECTIVE DATE. This section is effective for purchases
1.17 	made after June 30, 2005.