1.1                          A bill for an act 
  1.2             relating to taxes; sales and use taxes; exempting the 
  1.3             purchase of construction materials used in building 
  1.4             the Pearl Street 9-1-1 center in the city of Owatonna; 
  1.5             amending Minnesota Statutes 1998, section 297A.25, 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 1998, section 297A.25, is 
  1.9   amended by adding a subdivision to read: 
  1.10     Subd. 79.  [CONSTRUCTION MATERIALS; PEARL STREET 9-1-1 
  1.11  CENTER.] Purchases of materials and supplies used or consumed in 
  1.12  and equipment incorporated into the construction, improvement, 
  1.13  or expansion of the Pearl Street 9-1-1 center in the city of 
  1.14  Owatonna are exempt from the tax imposed under this section, 
  1.15  regardless of whether purchased by the owner, or by a 
  1.16  contractor, subcontractor, or builder.  The tax shall be 
  1.17  calculated and paid as if the rate in section 297A.02, 
  1.18  subdivision 1, was in effect and a refund applied for in the 
  1.19  manner prescribed in section 297A.15, subdivision 7. 
  1.20     Sec. 2.  [EFFECTIVE DATE.] 
  1.21     Section 1 is effective for purchases made after December 
  1.22  31, 1997, and before January 1, 1999.