1.1                          A bill for an act 
  1.2             relating to taxation; providing an exemption for 
  1.3             construction materials for the Duluth Entertainment 
  1.4             Convention Center; amending Minnesota Statutes 1996, 
  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 1996, section 297A.25, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 73.  [CONSTRUCTION MATERIALS; DULUTH ENTERTAINMENT 
  1.10  CONVENTION CENTER.] Construction materials and supplies are 
  1.11  exempt from the tax imposed under this chapter, regardless of 
  1.12  whether purchased by the owner, a contractor, subcontractor, or 
  1.13  builder, provided the materials and supplies are used or 
  1.14  consumed in constructing an addition to the Duluth Entertainment 
  1.15  Convention Center. 
  1.16     Sec. 2.  [EFFECTIVE DATE.] 
  1.17     Section 1 is for sales and purchases occurring after the 
  1.18  date of final enactment.