1.1 	A bill for an act
1.2 	relating to sales and use tax; exempting construction materials for the Pelican 
1.3 	Rapids wastewater treatment facility;amending Minnesota Statutes 2006, section 
1.4 	297A.71, by adding a subdivision.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2006, section 297A.71, is amended by adding a 
1.7 	subdivision to read:
1.8 		Subd. 40.Pelican Rapids wastewater treatment facility. Materials and supplies 
1.9 	used in, and equipment incorporated into, the improvement and expansion of a wastewater 
1.10 	treatment facility owned by the city of Pelican Rapids are exempt. This exemption is 
1.11 	effective for purchases made on or before December 31, 2008.

1.12 	EFFECTIVE DATE. This section is effective for sales and purchases made 
1.13 	beginning on the day following final enactment.