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o~/17/oo <br /> <br />[REVISOR ] XX/MD 00-6774 <br /> <br /> 1 <br /> <br /> 2 <br /> 3 <br /> 4 <br /> 5 <br /> 6 <br /> <br /> 7 <br /> <br /> 8 <br /> <br /> 9 <br /> <br />10 <br /> <br />A bill for an act <br /> <br />relating to taxation; providing that purchases of <br />construction materials and equipment used to provide <br />commuter rail services are exempt from the sales tax; <br />amending Minnesota Statutes 1998, section 297A.25, by <br />adding a subdivision. <br /> <br />BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: <br /> <br />Section 1. Minnesota Statutes 1998, section 297A.25, is <br /> <br />amended by adding a subdivision to read: <br /> <br />Subdo 84. [COMMUTER RAIL MATERIALS AND <br /> <br />11 EQUIPMENT.] Purchases of materialsr supplies, and equipment used <br /> <br />12 or consumed in the constructionw equipment, or improvement of a <br /> <br />13 commuter rail transportation system operated under sections <br /> <br />14 174.80 to 174.90, are exempt from the taxes imposed under this <br /> <br />15 chapter and from any sales and use tax imposed by a local unit <br /> <br />16 of government notwithstanding any ordinance or'charter <br /> <br />17 provision. This exemption includes railroad cars and engines <br />18 and related equipment and applies regardless of whether the <br /> <br />19 materials, supplies, or equipment are purchased by the city or <br /> <br />20 by a construction manager or contractor. <br /> <br />21 Sec. 2. [EFFECTIVE DATE.] <br /> <br />22 Section 1 is effective'for purchases after June 30, 2000. <br /> <br /> .~:~ , <br /> <br />'ii:.!: <br /> <br /> <br />