1998 Minnesota Statutes

     297A.2572 Agriculture processing facility materials; 
  exemption. 

    Purchases of construction materials and supplies are exempt 
 from the sales and use taxes imposed under this chapter, 
 regardless of whether purchased by the owner or a contractor, 
 subcontractor, or builder, if the materials and supplies are 
 used or consumed in constructing an agriculture processing 
 facility as defined in section 469.1811 in which the total 
 capital investment in the processing facility is expected to 
 exceed $100,000,000.  The tax shall be imposed and collected as 
 if the rate under section 297A.02, subdivision 1, applied, and 
 then refunded in the manner provided in section 297A.15, 
 subdivision 5. 

    HIST: 1994 c 587 art 2 s 15; 1996 c 471 art 9 s 8