1.1 	A bill for an act
1.2 	relating to sales tax; exempting materials and
1.3 	equipment used in construction and upgrading of a
1.4 	wastewater treatment facility in Chatfield from the
1.5 	sales tax; amending Minnesota Statutes 2004, section
1.6 	297A.71, by adding a subdivision.
1.7 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.8 	Section 1. Minnesota Statutes 2004, section 297A.71, is
1.9 	amended by adding a subdivision to read:
1.10 		Subd. 33.Chatfield wastewater treatment
1.11 	facility. Materials and supplies used in and equipment
1.12 	incorporated into the construction, improvement, or expansion of
1.13 	a wastewater treatment facility owned by the city of Chatfield
1.14 	are exempt.  This exemption is effective for purchases made
1.15 	before December 31, 2007.
1.16 	
EFFECTIVE DATE. This section is effective for sales and
1.17 	purchases made on or after June 1, 2005.