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HINUIKH ~...UUINI 1' I-~×:~--~'D.")--,Sz',3--:3D~,~ HU~ ..')U 'U,l J..l. ;J,.~ i-'. Ul <br /> <br />02/17/00 <br /> <br />[REVISOR ] XX/MD 00--6774 <br /> <br /> 1 A bill for an act <br /> <br /> 2 relating to taxation; providing that purchases of <br /> 3 construction materiaTs and equipment used to provide <br /> 4 commuter rail services are exempt from the sales tax; <br /> 5 amending Minnesota Statutes 1998, section 297A.25, by <br /> 6 adding a subdivision. <br /> <br />7 BE IT ENACTED BY THE LEGISLATLTRE OF THE STATE OF MINNESOTA: <br />8' Section 1. Minnesota Statutes 1998, section 297A.25, is <br />9 amended by adding a subdivision to read: <br />10 Subd. 84. [COMMUTER RAIL'MATERIALS AND <br />11 EQUIP~4]ENT. ] Purchases of materials, supplies, and equipment used <br />12 or consumed in t~e construction,.equipment, or improvement of a <br />13 conunuter rail transportation system .operated under sections <br />14 174.80 to 174.90, are exempt from the taxes imposed under this <br />15 chapter and from any sales and use tax imposed by a local unit <br />16 of government notwithstandinq any ordinance or'charter <br />i7 provision. This exemption includes railroad cars and engine~ <br /> <br />18 and related equipment and applies regardless of whether the <br />19 materials, supplies, or equipment are purchased by the city or <br />20 by a construction manager or contractor. <br />21 Sec. 2. [EFFECTIVE DATE.] <br />22 Section 1 is effective for purchases after June 30, 2000. <br /> <br />1 <br /> <br /> <br />