1.1                          A bill for an act
  1.2             relating to taxes; sales and use tax; exempting 
  1.3             construction materials and supplies used in restoring 
  1.4             the Earle Brown Heritage Center; amending Minnesota 
  1.5             Statutes 1996, section 297A.25, by adding a 
  1.6             subdivision. 
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  Minnesota Statutes 1996, section 297A.25, is 
  1.9   amended by adding a subdivision to read: 
  1.10     Subd. 73.  [EARLE BROWN HERITAGE CENTER CONSTRUCTION 
  1.11  MATERIALS.] The gross receipts from the sales of construction 
  1.12  materials and supplies are exempt from the tax imposed under 
  1.13  this chapter, if the materials and supplies were used in the 
  1.14  restoration of the Earle Brown Heritage Center in Brooklyn 
  1.15  Center that was funded from the 1991 Series A bonds issued by 
  1.16  the city for that purpose.  This exemption applies regardless of 
  1.17  whether the tax was paid by the city or a contractor, 
  1.18  subcontractor, or builder.  The city of Brooklyn Center may 
  1.19  apply for a refund of the sales tax paid on these materials in 
  1.20  the manner provided in chapter 289A, and any contractor, 
  1.21  subcontractor, or builder shall, to the extent possible, provide 
  1.22  the city with the documentation necessary to identify the sales 
  1.23  tax paid on the materials and supplies. 
  1.24     Sec. 2.  [EFFECTIVE DATE.] 
  1.25     Section 1 is effective for purchases made after January 1, 
  1.26  1991.