1.1 	A bill for an act
1.2 	relating to taxation; sales and use; exempting construction materials and 
1.3 	equipment for a legal reference and data center facility;amending Minnesota 
1.4 	Statutes 2006, 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 2006, section 297A.71, is amended by adding a 
1.7 	subdivision to read:
1.8 		Subd. 40.Legal reference and data center facility. Materials and supplies 
1.9 	used or consumed in, and equipment incorporated into, the construction, improvement, 
1.10 	renovation, or expansion of a legal reference office and data center facility are exempt if:
1.11 	(1) the facility is engaged in the development or provision of print or online versions 
1.12 	of legal reference products and services or consultative services; and
1.13 	(2) the total capital investment made at the facility is at least $60,000,000. 
1.14 	Except for equipment owned or leased by a contractor, all machinery, equipment, 
1.15 	appliances, furniture, contrivances, fixtures, and technical equipment, including, but not 
1.16 	limited to, software and data processing, data storage, and telecommunications equipment 
1.17 	necessary to the construction, equipping, or operation of the facility to provide those 
1.18 	services are also exempt.

1.19 	EFFECTIVE DATE. This section is effective for sales and purchases made after 
1.20 	December 31, 2006, and before January 1, 2012.