1.1                          A bill for an act 
  1.2             relating to taxation; sales and use; exempting sales 
  1.3             of certain materials used in constructing youth hockey 
  1.4             arenas; 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; INDOOR ICE ARENAS.] The 
  1.10  gross receipts from the sale of and storage, use, or consumption 
  1.11  of construction materials and supplies are exempt if: 
  1.12     (1) the materials and supplies are to be used in 
  1.13  constructing an indoor ice arena intended to be used 
  1.14  predominately for youth athletic activities; 
  1.15     (2) the arena is to be built, owned, and operated by a 
  1.16  nonprofit youth hockey association alone or in partnership with 
  1.17  a private National Hockey League affiliated hockey team; 
  1.18     (3) the arena is to be built on land owned by a school 
  1.19  district and used by the high school, youth hockey association, 
  1.20  and National Hockey League affiliated hockey team under a 
  1.21  long-term rental or lease relationship; and 
  1.22     (4) the materials and supplies are purchased before January 
  1.23  1, 2002. 
  1.24     This exemption applies regardless of whether the purchases 
  1.25  are made by the owner of the arena or by a contractor, 
  2.1   subcontractor, or builder. 
  2.2      Sec. 2.  [EFFECTIVE DATE.] 
  2.3      Section 1 is effective for sales and purchases occurring 
  2.4   after June 30, 2000.