1.1                          A bill for an act 
  1.2             relating to taxation; sales and use; exempting 
  1.3             equipment and materials used to make improvements to 
  1.4             certain resorts; amending Minnesota Statutes 2000, 
  1.5             section 297A.71, by adding a subdivision. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 2000, section 297A.71, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 23.  [CONSTRUCTION MATERIALS FOR CERTAIN 
  1.10  RESORTS.] Construction materials and supplies used or consumed 
  1.11  in physically expanding or making capital improvements to a 
  1.12  resort classified as class 1c or 4c under section 273.13, 
  1.13  subdivision 22 or 25, including any part of the resort 
  1.14  classified as class 3 under section 273.13, subdivision 24, are 
  1.15  exempt. 
  1.16     <b>[EFFECTIVE DATE.]</b> This section is effective for sales and 
  1.17  purchases occurring after June 30, 2001.