1.1 	A bill for an act
1.2 	relating to taxation; sales and use tax; providing a construction exemption for a 
1.3 	fire station in the city of Inver Grove Heights;amending Minnesota Statutes 2016, 
1.4 	section 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 2016, section 297A.71, is amended by adding a subdivision 
1.7 	to read:
1.8 		Subd. 51.Inver Grove Heights fire station. Materials and supplies used in and 
1.9 	equipment incorporated into the construction of a new fire station, which includes firefighting 
1.10 	and public safety training facilities, in the city of Inver Grove Heights is exempt.

1.11 	EFFECTIVE DATE. This section is effective for sales and purchases made beginning 
1.12 	the day following final enactment and before January 1, 2021.