1.1                          A bill for an act 
  1.2             relating to taxes; sales and use; exempting the 
  1.3             purchase of construction materials and equipment used 
  1.4             to provide commuter rail services from the sales tax; 
  1.5             amending Minnesota Statutes 2000, section 297A.71, 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 2000, section 297A.71, is 
  1.9   amended by adding a subdivision to read: 
  1.10     Subd. 23.  [COMMUTER RAIL MATERIALS AND 
  1.11  EQUIPMENT.] Building materials, supplies, and equipment used or 
  1.12  consumed in the construction, equipment, or improvement of a 
  1.13  commuter rail system operated under sections 174.80 to 174.90 
  1.14  are exempt.  This exemption includes railroad cars and engines 
  1.15  and related equipment.  
  1.16     <b>[EFFECTIVE DATE.]</b> This section is effective for purchases 
  1.17  made after June 30, 2001.