1.1                          A bill for an act 
  1.2             relating to taxation; exempting sales of construction 
  1.3             materials used to build city hall and police 
  1.4             department facility in the city of Blaine; amending 
  1.5             Minnesota Statutes 1998, section 297A.25, by adding a 
  1.6             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. 84.  [CONSTRUCTION MATERIALS; BLAINE CITY HALL AND 
  1.11  POLICE FACILITY.] Purchases of materials, supplies, or equipment 
  1.12  used or consumed in the construction, equipment, and improvement 
  1.13  of the Blaine city hall and police department facility are 
  1.14  exempt.  This exemption applies regardless of whether the 
  1.15  materials, supplies, or equipment are purchased by the city or 
  1.16  by a construction manager or contractor. 
  1.17     Sec. 2.  [EFFECTIVE DATE.] 
  1.18     Section 1 is effective for sales and purchases occurring 
  1.19  after June 30, 2000.