1.1                          A bill for an act 
  1.2             relating to taxation; providing a sales tax exemption 
  1.3             for materials used in construction of an arena at the 
  1.4             RiverCentre complex in the city of St. Paul; amending 
  1.5             Minnesota Statutes 1996, section 297A.25, by adding a 
  1.6             subdivision. 
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  Minnesota Statutes 1996, section 297A.25, is 
  1.9   amended by adding a subdivision to read: 
  1.10     Subd. 73.  [RIVERCENTRE ARENA CONSTRUCTION MATERIALS.] The 
  1.11  gross receipts from the sale of construction materials and 
  1.12  supplies are exempt from the tax imposed under this chapter, if 
  1.13  the materials and supplies are to be used in constructing the 
  1.14  new arena or related facilities in connection with the 
  1.15  RiverCentre complex in the city of St. Paul, regardless of 
  1.16  whether purchased by the owner, a contractor, subcontractor, or 
  1.17  builder. 
  1.18     Sec. 2.  [EFFECTIVE DATE.] 
  1.19     Section 1 is effective for purchases made after the day 
  1.20  following final enactment.