Bill > HF3359

This bill provides a refundable sales and use tax exemption for construction materials and equipment used in specific public projects within the city of Wayzata, Minnesota, for purchases made between January 1, 2026, and June 30, 2030. The exemption applies to projects such as the expansion and remodeling of Depot Park, construction of community docks for access to Lake Minnetonka, shoreline restoration, restoration of the Section Foreman House to include a learning center, construction of Eco Park with shoreline and water quality improvements, and the building of a regional multiuse trail. While the sales and use tax, governed by Minnesota Statutes, chapter 297A, will initially be collected on these purchases, it will then be refunded to eligible entities in a manner similar to other project exemptions. The state's general fund will be used to cover the cost of these refunds, and the exemption is effective retroactively for qualifying purchases made within the specified timeframe.

Budget and Finance

https://www.revisor.mn.gov/bills/94/2026/0/HF/3359/