1.1                          A bill for an act 
  1.2             relating to taxation; sales and use taxes; exempting 
  1.3             materials, supplies, and equipment used in 
  1.4             constructing a public safety building in the city of 
  1.5             New Brighton; amending Minnesota Statutes 2000, 
  1.6             section 297A.71, by 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; NEW BRIGHTON PUBLIC 
  1.11  SAFETY BUILDING.] Materials and supplies used or consumed in and 
  1.12  equipment incorporated into the construction of a public safety 
  1.13  building in the city of New Brighton is exempt. 
  1.14     <b>[EFFECTIVE DATE.]</b> This section is effective for purchases 
  1.15  made after April 1, 2002, and before April 30, 2003.