1.1                          A bill for an act
  1.2             relating to taxes; sales and use taxes; exempting the 
  1.3             purchase of construction materials used in building a 
  1.4             community center; amending Minnesota Statutes 1998, 
  1.5             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; HALLETT COMMUNITY 
  1.10  CENTER IN THE CITY OF CROSBY.] Purchases of materials and 
  1.11  supplies used or consumed in and equipment incorporated into the 
  1.12  construction, improvement, or expansion of the Hallett community 
  1.13  center in the city of Crosby are exempt from the tax imposed 
  1.14  under this section, regardless of whether purchased by the 
  1.15  owner, or a contractor, subcontractor, or builder.  The tax 
  1.16  shall be calculated and paid as if the rate in section 297A.02, 
  1.17  subdivision 1, was in effect and a refund applied for in the 
  1.18  manner prescribed in section 297A.15, subdivision 7. 
  1.19     Sec. 2.  [EFFECTIVE DATE.] 
  1.20     Section 1 is effective for purchases made after October 1, 
  1.21  1998, and before October 1, 1999.