1.1                          A bill for an act 
  1.2             relating to taxes; sales and use taxes; exempting the 
  1.3             purchase of construction materials used in 
  1.4             constructing a fire and ambulance station for the city 
  1.5             of Houston; amending Minnesota Statutes 2000, section 
  1.6             297A.71, by adding a subdivision. 
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  Minnesota Statutes 2000, section 297A.71, is 
  1.9   amended by adding a subdivision to read: 
  1.10     Subd. 28.  [FIRE AND AMBULANCE STATION; CITY OF 
  1.11  HOUSTON.] Materials and supplies used or consumed in the 
  1.12  construction of a fire and ambulance station in the city of 
  1.13  Houston, if authorized in a referendum passed on April 30, 2002, 
  1.14  are exempt. 
  1.15     <b>[EFFECTIVE DATE.]</b> This section is effective for sales made 
  1.16  after April 30, 2002, and before December 31, 2003.