1.1                          A bill for an act 
  1.2             relating to taxation; sales and use; exempting 
  1.3             construction materials and supplies used to construct 
  1.4             certain sports facilities; amending Minnesota Statutes 
  1.5             1994, 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 1994, section 297A.25, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 60.  [CONSTRUCTION MATERIALS FOR INDOOR ICE 
  1.10  ARENAS.] The gross receipts from the sale of construction 
  1.11  materials and supplies are exempt if:  
  1.12     (1) the materials and supplies are to be used in 
  1.13  constructing an indoor ice arena intended to be used 
  1.14  predominantly for youth athletic activities; and 
  1.15     (2) a school district is a party to a joint powers 
  1.16  agreement that governs the ownership, operation, and maintenance 
  1.17  of the facility.  
  1.18     This exemption applies regardless of whether the purchases 
  1.19  are made by the owner of the facility or a contractor. 
  1.20     Sec. 2.  [EFFECTIVE DATE.] 
  1.21     Section 1 is effective for sales made after June 30, 1995.