1.1 	A bill for an act
1.2 	relating to taxation; exempting building materials and supplies used in 
1.3 	constructing the Duluth Heritage Sports Center from the sales and use tax;
1.4 	amending Minnesota Statutes 2004, section 297A.71, by adding a subdivision.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2004, section 297A.71, is amended by adding a 
1.7 	subdivision to read:
1.8 		Subd. 37.Duluth Heritage Sports Center. Building materials and supplies used or 
1.9 	consumed in construction of the Duluth Heritage Sports Center are exempt.

1.10 	EFFECTIVE DATE. This section is effective for sales and purchases occurring 
1.11 	after June 30, 2006.