1.1                          A bill for an act 
  1.2             relating to taxation; sales and use; exempting 
  1.3             equipment and materials used to make improvements to 
  1.4             certain resorts; amending Minnesota Statutes 1998, 
  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 1998, section 297A.25, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 84.  [CONSTRUCTION MATERIALS FOR CERTAIN 
  1.10  RESORTS.] Construction materials and supplies used or consumed 
  1.11  in physically expanding or making capital improvements to a 
  1.12  resort classified as class 1c or 4c under section 273.13, 
  1.13  subdivision 22 or 25, are exempt from the tax imposed under this 
  1.14  chapter.  This exemption applies regardless of whether the 
  1.15  materials and supplies are purchased by the owner or by a 
  1.16  contractor, subcontractor, or builder. 
  1.17     Sec. 2.  [EFFECTIVE DATE.] 
  1.18     Section 1 is effective for sales and purchases occurring 
  1.19  after June 30, 2000.