1.1                          A bill for an act
  1.2             relating to taxes; sales and use; exempting the 
  1.3             purchase of construction materials used in 
  1.4             construction or expansion of the Mayo civic center; 
  1.5             amending Minnesota Statutes 1998, section 297A.25, 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 1998, section 297A.25, is 
  1.9   amended by adding a subdivision to read: 
  1.10     Subd. 79.  [CONSTRUCTION MATERIALS; MAYO CIVIC 
  1.11  CENTER.] Purchases of materials and supplies used or consumed in 
  1.12  and equipment incorporated into the construction, improvement, 
  1.13  or expansion of the Mayo civic center in the city of Rochester 
  1.14  are exempt from the tax imposed under this section, regardless 
  1.15  of whether purchased by the owner, or by a contractor, 
  1.16  subcontractor, or builder.  The tax shall be calculated and paid 
  1.17  as if the rate in section 297A.02, subdivision 1, was in effect 
  1.18  and a refund applied for in the manner prescribed in section 
  1.19  297A.15, subdivision 7. 
  1.20     Sec. 2.  [EFFECTIVE DATE.] 
  1.21     Section 1 is effective for purchases made after August 1, 
  1.22  1998, and before July 1, 2002.