as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am
A bill for an act
relating to taxation; sales tax; providing an exemption for materials and supplies
used in the construction of police and fire stations in St. Cloud; amending
Minnesota Statutes 2006, section 297A.71, by adding a subdivision.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2006, section 297A.71, is amended by adding a
subdivision to read:
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Materials and supplies used in, and
equipment incorporated into, the construction of two new fire stations and a new police
station owned by the city of St. Cloud are exempt. The tax must be imposed and collected
as if the rate under section 297A.62, subdivision 1, applied and then refunded to the city
of St. Cloud in the manner provided in section 297A.75.
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This section is effective for sales and purchases made after
June 30, 2007.
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