1.1                          A bill for an act 
  1.2             relating to taxation; sales and use; exempting the 
  1.3             purchase of construction materials and supplies used 
  1.4             in a wastewater collection system in the Banning 
  1.5             Junction area water and sanitary sewer district; 
  1.6             amending Minnesota Statutes 2000, sections 297A.71, by 
  1.7             adding a subdivision. 
  1.8   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.9      Section 1.  Minnesota Statutes 2000, section 297A.71, is 
  1.10  amended by adding a subdivision to read: 
  1.11     Subd. 23.  [BANNING JUNCTION AREA WATER AND SANITARY SEWER 
  1.12  DISTRICT; WASTEWATER COLLECTION SYSTEM.] Materials and supplies 
  1.13  used or consumed in the construction of a wastewater collection 
  1.14  system in the Banning Junction area water and sanitary sewer 
  1.15  district are exempt.  
  1.16     <b>[EFFECTIVE DATE.]</b> This section is effective for sales and 
  1.17  purchases made after April 30, 2001, and before May 1, 2003.