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 
  1.4             constructing a public safety facility for the city of 
  1.5             New Brighton; amending Minnesota Statutes 2000, 
  1.6             section 297A.71, by adding a subdivision. 
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  Minnesota Statutes 2000, section 297A.71, is 
  1.9   amended by adding a subdivision to read: 
  1.10     Subd. 28.  [PUBLIC SAFETY FACILITY; CITY OF NEW 
  1.11  BRIGHTON.] Materials and supplies used or consumed in the 
  1.12  construction of a public safety facility in the city of New 
  1.13  Brighton are exempt. 
  1.14     <b>[EFFECTIVE DATE.]</b> This section is effective for sales and 
  1.15  purchases made on or after April 1, 2002.