Bill Text: MN HF2709 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Sales and use taxation exemption provided for donated materials for a library expansion.
Sponsorship: Partisan Bill (Republican 1)
Status: (Introduced - Dead) 2014-03-04 - Introduction and first reading, referred to Taxes [HF2709 Detail]
Download: Minnesota-2013-HF2709-Introduced.html
1.2relating to taxation; sales and use; donated materials exemption for library
1.3addition;amending Minnesota Statutes 2012, section 297A.71, by adding a
1.4subdivision.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 297A.71, is amended by adding a
1.7subdivision to read:
1.8 Subd. 49. Donated materials for a library expansion. Building materials and
1.9supplies donated by a private entity and used in the construction of an addition to a county
1.10library facility are exempt.
1.11EFFECTIVE DATE.This section is effective for materials and supplies used in
1.12construction occurring after April 1, 2014, and before July 1, 2015.
1.3addition;amending Minnesota Statutes 2012, section 297A.71, by adding a
1.4subdivision.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 297A.71, is amended by adding a
1.7subdivision to read:
1.8 Subd. 49. Donated materials for a library expansion. Building materials and
1.9supplies donated by a private entity and used in the construction of an addition to a county
1.10library facility are exempt.
1.11EFFECTIVE DATE.This section is effective for materials and supplies used in
1.12construction occurring after April 1, 2014, and before July 1, 2015.
