1.1                          A bill for an act 
  1.2             relating to taxation; providing a sales tax exemption 
  1.3             for the Lake Superior Center Authority; amending 
  1.4             Minnesota Statutes 1996, section 297A.25, by adding a 
  1.5             subdivision. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1996, section 297A.25, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 62.  [CONSTRUCTION MATERIALS; LAKE SUPERIOR 
  1.10  CENTER.] Construction materials and supplies are exempt from the 
  1.11  tax imposed under this chapter, regardless of whether purchased 
  1.12  by the owner, a contractor, or builder, provided the materials 
  1.13  and supplies are used or consumed in constructing the Lake 
  1.14  Superior Center. 
  1.15     Sec. 2.  [EFFECTIVE DATE.] 
  1.16     Section 1 is effective for construction materials and 
  1.17  supplies purchased after January 1, 1997.