1.1                          A bill for an act
  1.2             relating to taxation; sales and use; exempting the 
  1.3             purchase of certain property used in constructing a 
  1.4             municipal building in the city of North St. Paul; 
  1.5             amending Minnesota Statutes 2002, section 297A.71, by 
  1.6             adding a subdivision. 
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  Minnesota Statutes 2002, section 297A.71, is 
  1.9   amended by adding a subdivision to read: 
  1.10     Subd. 32.  [CONSTRUCTION MATERIALS; NORTH ST. PAUL 
  1.11  MUNICIPAL BUILDING.] Materials and supplies used or consumed in, 
  1.12  and machinery and equipment incorporated into, the construction 
  1.13  of the North St. Paul municipal building, including police and 
  1.14  fire department facilities, are exempt. 
  1.15     <b>[EFFECTIVE DATE.]</b> This section is effective for purchases 
  1.16  made after December 31, 2002, and before July 1, 2005.