1.1                          A bill for an act 
  1.2             relating to taxation; exempting projects at the Fort 
  1.3             Snelling upper bluff area from sales and use tax on 
  1.4             construction materials; amending Minnesota Statutes 
  1.5             2000, 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; FORT 
  1.10  SNELLING.] Materials, supplies, and equipment used or consumed 
  1.11  in the construction, improvement, expansion, or equipping of any 
  1.12  land, road, infrastructure, or facility that is located in the 
  1.13  upper bluff area at Fort Snelling state park are exempt. 
  1.14     <b>[EFFECTIVE DATE.]</b> This section is effective for purchases 
  1.15  made after May 31, 2001.