1.1                          A bill for an act
  1.2             relating to taxes; exempting the purchase of certain 
  1.3             property used in constructing a multipurpose center 
  1.4             from sales and use taxes; amending Minnesota Statutes 
  1.5             1998, section 297A.25, by adding a subdivision. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1998, section 297A.25, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 79.  [CONSTRUCTION MATERIALS; WINDOM MULTIPURPOSE 
  1.10  CENTER.] Purchases of materials and supplies used or consumed 
  1.11  in, and fixtures, furnishings, and equipment incorporated into, 
  1.12  the construction, improvement, or expansion of the Windom 
  1.13  multipurpose center in the city of Windom are exempt from the 
  1.14  tax imposed under this section, regardless of whether purchased 
  1.15  by the owner, or a contractor, subcontractor, or builder.  The 
  1.16  tax shall be calculated and paid as if the rate in section 
  1.17  297A.02, subdivision 1, was in effect and a refund applied for 
  1.18  in the manner prescribed in section 297A.15, subdivision 7. 
  1.19     Sec. 2.  [EFFECTIVE DATE.] 
  1.20     Section 1 is effective for purchases made after January 1, 
  1.21  1999, and before June 30, 2000.