1.1                          A bill for an act 
  1.2             relating to sales and use tax; providing for a sales 
  1.3             tax exemption for the Rochester wastewater treatment 
  1.4             plant; amending Minnesota Statutes 2002, section 
  1.5             297A.71, by adding a subdivision. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 2002, section 297A.71, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 33.  [ROCHESTER WASTEWATER TREATMENT 
  1.10  PLANT.] Materials, supplies, and equipment used or consumed in 
  1.11  the construction of the expansion of the Rochester wastewater 
  1.12  treatment plant are exempt. 
  1.13     <b>[EFFECTIVE DATE.]</b> This section is effective for sales and 
  1.14  purchases on and after July 1, 2004, and before January 1, 2009.