1.1                          A bill for an act 
  1.2             relating to taxes; sales and use; exempting materials 
  1.3             and equipment used to construct and equip an 
  1.4             agricultural processing facility; amending Minnesota 
  1.5             Statutes 1998, section 297A.25, 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 1998, section 297A.25, is 
  1.9   amended by adding a subdivision to read: 
  1.10     Subd. 84.  [CONSTRUCTION MATERIALS AND EQUIPMENT; 
  1.11  AGRICULTURAL PROCESSING FACILITY.] Materials, supplies, and 
  1.12  equipment used or consumed in the construction and initial 
  1.13  equipping of an agricultural pork processing facility are exempt 
  1.14  from the tax imposed under this chapter provided that the 
  1.15  following conditions are met: 
  1.16     (1) the construction and equipping of the facility will be 
  1.17  at least $4,000,000; 
  1.18     (2) the facility is owned and operated by a cooperative 
  1.19  organized under chapter 308A; and 
  1.20     (3) the facility will have a maximum daily processing 
  1.21  capacity of at least 400 hogs. 
  1.22     The exemption applies regardless of whether the materials, 
  1.23  supplies, and equipment are purchased by the owner or by a 
  1.24  contractor, subcontractor, or builder. 
  1.25     Sec. 2.  [EFFECTIVE DATE.] 
  1.26     Section 1 is effective for sales and purchases occurring 
  2.1   after January 1, 2000, and before December 31, 2000.