1.1                          A bill for an act 
  1.2             relating to taxation; exempting sales of construction 
  1.3             materials used to build a downtown Minneapolis 
  1.4             library; amending Minnesota Statutes 1998, section 
  1.5             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. 84.  [CONSTRUCTION MATERIALS; MINNEAPOLIS CENTRAL 
  1.10  PUBLIC LIBRARY.] Purchases of materials, supplies, or equipment 
  1.11  used or consumed in the construction, equipment, improvement, or 
  1.12  expansion of the Minneapolis Central public library are exempt.  
  1.13  This exemption applies regardless of whether the materials, 
  1.14  supplies, or equipment are purchased by the city or by a 
  1.15  construction manager or contractor. 
  1.16     Sec. 2.  [EFFECTIVE DATE.] 
  1.17     Section 1 is effective for sales and purchases occurring 
  1.18  after June 30, 2000.