1.1 	A bill for an act
1.2 	relating to taxation; sales and use; exempting purchases of certain building materials 
1.3 	and supplies;amending Minnesota Statutes 2020, section 297A.71, by adding a 
1.4 	subdivision.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2020, section 297A.71, is amended by adding a subdivision 
1.7 	to read:
1.8 		Subd. 53.Building materials; resorts and recreational camping areas. Materials and 
1.9 	supplies used or consumed in, and equipment incorporated into, the improvement of an 
1.10 	existing structure located at a resort, as defined in section 157.15, subdivision 11, or 
1.11 	recreational camping area, as defined in section 327.14, subdivision 8, are exempt. For 
1.12 	purposes of this subdivision, a structure includes a cabin located on resort property and any 
1.13 	other structure available for use by guests of the resort or recreational camping area.

1.14 	EFFECTIVE DATE. This section is effective for sales and purchases made after June 
1.15 	30, 2021.