1.1                          A bill for an act 
  1.2             relating to taxation; exempting construction materials 
  1.3             and equipment used in or incorporated with the 
  1.4             construction of certain food processing plants; 
  1.5             amending Minnesota Statutes 2000, section 297A.71, 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 2000, section 297A.71, is 
  1.9   amended by adding a subdivision to read: 
  1.10     Subd. 28.  [CONSTRUCTION MATERIALS AND EQUIPMENT; 
  1.11  REPLACEMENT AGRICULTURAL PROCESSING FACILITY.] Materials and 
  1.12  supplies used or consumed in, and machinery and equipment 
  1.13  incorporated into, the construction of a meat-packing or 
  1.14  meat-processing facility are exempt if: 
  1.15     (1) the cost of the project exceeds $75,000,000; and 
  1.16     (2) the facility replaces a facility that was destroyed by 
  1.17  fire. 
  1.18     <b>[EFFECTIVE DATE.]</b> This section is effective for sales and 
  1.19  purchases made after March 31, 2002, and before January 1, 2005.