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 building a 
  1.4             community pavilion; amending Minnesota Statutes 1998, 
  1.5             section 297A.25, by adding a subdivision. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1998, section 297A.25, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 79.  [CONSTRUCTION MATERIALS; BIWABIK COMMUNITY 
  1.10  PAVILION.] Purchases of materials and supplies used or consumed 
  1.11  in and equipment incorporated into the construction, 
  1.12  improvement, or expansion of the community pavilion in the city 
  1.13  of Biwabik are exempt from the tax imposed under this section, 
  1.14  regardless of whether purchased by the owner, or a contractor, 
  1.15  subcontractor, or builder.  The tax shall be calculated and paid 
  1.16  as if the rate in section 297A.02, subdivision 1, was in effect 
  1.17  and a refund applied for in the manner prescribed in section 
  1.18  297A.15, subdivision 7. 
  1.19     Sec. 2.  [EFFECTIVE DATE.] 
  1.20     Section 1 is effective for purchases made after April 30, 
  1.21  1998, and before January 1, 1999.