1.1 	A bill for an act
1.2 	relating to taxation; providing a sales tax exemption for the Plainview-Elgin 
1.3 	Sanitary District;amending Minnesota Statutes 2004, section 297A.71, by 
1.4 	adding a subdivision; Minnesota Statutes 2005 Supplement, section 297A.75, 
1.5 	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.Plainview-Elgin Sanitary District facility. Materials, supplies, and 
1.10 	equipment incorporated into the expansion and improvement of a wastewater treatment 
1.11 	facility owned and operated by the Plainview-Elgin Sanitary District are exempt. This 
1.12 	exemption is for purchases made before December 31, 2007. The tax must be imposed and 
1.13 	collected as if the rate under section 297A.62, subdivision 1, applied, and then refunded in 
1.14 	the manner provided in section 297A.75.

1.15 	EFFECTIVE DATE. This section is effective for sales and purchases made on 
1.16 	or after April 12, 2006.

1.17 	Sec. 2. Minnesota Statutes 2005 Supplement, section 297A.75, subdivision 1, is 
1.18 	amended to read:
1.19 		Subdivision 1.Tax collected. The tax on the gross receipts from the sale of the 
1.20 	following exempt items must be imposed and collected as if the sale were taxable and the 
1.21 	rate under section 297A.62, subdivision 1, applied. The exempt items include:
1.22 	(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; and building materials, supplies, and equipment for a wastewater 
2.12 	treatment facility under section 297A.71, subdivision 37;
2.13 	(8) materials, supplies, fixtures, furnishings, and equipment for a county law 
2.14 	enforcement and family service center under section 297A.71, subdivision 26;
2.15 	(9) materials and supplies for qualified low-income housing under section 297A.71, 
2.16 	subdivision 23; and
2.17 	(10) materials, supplies, and equipment for municipal electric utility facilities under 
2.18 	section 297A.71, subdivision 35.

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