1.1                          A bill for an act 
  1.2             relating to taxes; sales and use taxes; exempting 
  1.3             materials used in constructing, maintaining, or 
  1.4             improving a community center in the city of Redwood 
  1.5             Falls; amending Minnesota Statutes 1998, section 
  1.6             297A.25, by adding a subdivision. 
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  Minnesota Statutes 1998, section 297A.25, is 
  1.9   amended by adding a subdivision to read: 
  1.10     Subd. 79.  [CONSTRUCTION MATERIALS; REDWOOD FALLS COMMUNITY 
  1.11  CENTER.] Purchases of materials and supplies used or consumed in 
  1.12  and equipment incorporated into the construction, improvement, 
  1.13  or expansion of a community center by the city of Redwood Falls 
  1.14  are exempt from the tax imposed under this section, regardless 
  1.15  of whether purchased by the owner, or by a contractor, 
  1.16  subcontractor, or builder.  The tax shall be calculated and paid 
  1.17  as if the rate in section 297A.02, subdivision 1, was in effect 
  1.18  and a refund applied for in the manner prescribed in section 
  1.19  297A.15, subdivision 7. 
  1.20     Sec. 2.  [EFFECTIVE DATE.] 
  1.21     Section 1 is effective for purchases made after June 30, 
  1.22  1999, and before July 1, 2001.