1.1 	A bill for an act
1.2 	relating to sales and use tax; exempting construction materials for the New 
1.3 	Prague wastewater treatment facility;amending Minnesota Statutes 2006, section 
1.4 	297A.71, by adding a subdivision.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2006, section 297A.71, is amended by adding a 
1.7 	subdivision to read:
1.8 		Subd. 40.New Prague wastewater treatment facility. Materials and supplies used 
1.9 	in, and equipment incorporated into, the construction, improvement, and expansion of a 
1.10 	wastewater treatment facility owned by the city of New Prague is exempt. This exemption 
1.11 	is effective for purchases made on or before December 31, 2008.

1.12 	EFFECTIVE DATE. This section is effective for sales and purchases made after 
1.13 	June 30, 2007.