1.1 	A bill for an act
1.2 	relating to sales tax; providing a sales tax exemption for the Dover, Eyota, St. 
1.3 	Charles Area Sanitary District;amending Minnesota Statutes 2004, section 
1.4 	297A.71, by adding a subdivision; Minnesota Statutes 2005 Supplement, section 
1.5 	297A.75, subdivision 1.
1.6 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.7 	Section 1. Minnesota Statutes 2004, section 297A.71, is amended by adding a 
1.8 	subdivision to read:
1.9 		Subd. 37.Dover, Eyota, St. Charles sewer treatment facility. Materials, supplies, 
1.10 	and equipment incorporated into the construction, expansion, and improvement of a 
1.11 	sanitary sewer collection system and treatment plant owned and operated by the Dover, 
1.12 	Eyota, St. Charles Area Sanitary District are exempt. This exemption is for purchases 
1.13 	made before April 1, 2009. The tax must be imposed and collected as if the rate under 
1.14 	section 297A.62, subdivision 1, applied and then refunded in the manner provided in 
1.15 	section 297A.75.

1.16 	EFFECTIVE DATE. This section is effective for sales and purchases made on or 
1.17 	after April 1, 2006.

1.18 	Sec. 2. Minnesota Statutes 2005 Supplement, section 297A.75, subdivision 1, is 
1.19 	amended to read:
1.20 		Subdivision 1.Tax collected. The tax on the gross receipts from the sale of the 
1.21 	following exempt items must be imposed and collected as if the sale were taxable and the 
1.22 	rate under section 297A.62, subdivision 1, applied. The exempt items include:
1.23 	(1) capital equipment exempt under section 297A.68, subdivision 5;
2.1 	(2) building materials for an agricultural processing facility exempt under section 
2.2 	297A.71, subdivision 13;
2.3 	(3) building materials for mineral production facilities exempt under section 
2.4 	297A.71, subdivision 14;
2.5 	(4) building materials for correctional facilities under section 297A.71, subdivision 
2.6 	3;
2.7 	(5) building materials used in a residence for disabled veterans exempt under section 
2.8 	297A.71, subdivision 11;
2.9 	(6) elevators and building materials exempt under section 297A.71, subdivision 12;
2.10 	(7) building materials for the Long Lake Conservation Center exempt under section 
2.11 	297A.71, subdivision 17;
2.12 	(8) materials, supplies, fixtures, furnishings, and equipment for a county law 
2.13 	enforcement and family service center under section 297A.71, subdivision 26;
2.14 	(9) materials and supplies for qualified low-income housing under section 297A.71, 
2.15 	subdivision 23; and
2.16 	(10) materials, supplies, and equipment for municipal electric utility facilities under 
2.17 	section 297A.71, subdivision 35, and materials, supplies, and equipment for a sanitary 
2.18 	sewer collection system and treatment plant under section 297A.71, subdivision 37.

2.19 	EFFECTIVE DATE. This section is effective the day after final enactment for sales 
2.20 	and purchases made on or after April 1, 2006.