1.1                          A bill for an act
  1.2             relating to taxes; exempting the purchase of certain 
  1.3             property used in constructing a law enforcement and 
  1.4             family service center in Yellow Medicine county from 
  1.5             sales and use taxes; amending Minnesota Statutes 1998, 
  1.6             section 297A.25, by 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. 84.  [CONSTRUCTION MATERIALS; YELLOW MEDICINE COUNTY 
  1.11  LAW ENFORCEMENT AND FAMILY SERVICE CENTER.] Purchases of 
  1.12  materials and supplies used or consumed in, and fixtures, 
  1.13  furnishings, and equipment incorporated into, the construction, 
  1.14  improvement, or expansion of the Yellow Medicine county law 
  1.15  enforcement and family service center are exempt from the tax 
  1.16  imposed under this section, regardless of whether purchased by 
  1.17  the owner, or by a contractor, subcontractor, or builder.  The 
  1.18  tax must be calculated and paid as if the rate in section 
  1.19  297A.02, subdivision 1, was in effect and a refund applied for 
  1.20  in the manner prescribed in section 297A.15, subdivision 7. 
  1.21     Sec. 2.  [EFFECTIVE DATE.] 
  1.22     Section 1 is effective for purchases made after March 1, 
  1.23  2000, and before January 1, 2002.