1.1                          A bill for an act 
  1.2             relating to Itasca county; providing a total exemption 
  1.3             for construction materials purchased for use in 
  1.4             constructing improvements to a county jail and 
  1.5             courthouse. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  [ITASCA COUNTY; SALES TAX EXEMPTION FOR JAIL 
  1.8   AND COURTHOUSE CONSTRUCTION MATERIALS.] 
  1.9      In the case of construction materials and supplies 
  1.10  purchased for use in a project to expand, reconstruct, and 
  1.11  otherwise improve the Itasca county jail and courthouse 
  1.12  facility, Minnesota Statutes, section 297A.15, subdivision 7, 
  1.13  shall apply with the following exceptions: 
  1.14     (1) the refund is equal to 100 percent of the taxes paid; 
  1.15  and 
  1.16     (2) construction materials and supplies used in the 
  1.17  expansion, reconstruction, or improvement of the portion of the 
  1.18  facility used as a courthouse as well as the portion of the 
  1.19  facility used as a jail qualify for the refund. 
  1.20     Sec. 2.  [EFFECTIVE DATE.] 
  1.21     Section 1 is effective the day after compliance with 
  1.22  Minnesota Statutes, section 645.021, subdivision 3, and applies 
  1.23  to purchases after June 30, 1997.