1.1                          A bill for an act 
  1.2             relating to taxes; exempting sales of construction 
  1.3             materials used to remodel and improve the McLeod 
  1.4             county courthouse; 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. 84.  [CONSTRUCTION MATERIALS; MCLEOD COUNTY 
  1.10  COURTHOUSE.] Purchases of materials, supplies, or equipment 
  1.11  used, consumed, or incorporated into the remodeling, 
  1.12  improvement, or expansion of the McLeod county courthouse are 
  1.13  exempt.  This exemption applies regardless of whether the 
  1.14  materials, supplies, or equipment is purchased by the county or 
  1.15  by a contractor, subcontractor, or builder. 
  1.16     Sec. 2.  [EFFECTIVE DATE.] 
  1.17     Section 1 is effective for sales and purchases made after 
  1.18  January 1, 2000, and before February 1, 2001.