1.1 	A bill for an act
1.2 	relating to taxation; sales and use; providing a refundable exemption for 
1.3 	construction materials for certain projects in the city of Wayzata.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. CITY OF WAYZATA; SALES TAX EXEMPTION FOR 
1.6 	CONSTRUCTION MATERIALS.
 1.7 		Subdivision 1.Exemption; refund. (a) Materials and supplies used in and equipment 
1.8 	incorporated into the following projects in the city of Wayzata are exempt from sales and 
1.9 	use tax imposed under Minnesota Statutes, chapter 297A, if the materials, supplies, and 
1.10 	equipment are purchased after December 31, 2025, and before July 1, 2030:
1.11 	(1) expansion and remodeling of Depot Park;
1.12 	(2) construction of community docks for purposes of access to Lake Minnetonka;
1.13 	(3) shoreline restoration, including installation of native plants, trees, and natural habitat;
1.14 	(4) restoration of the Section Foreman House, including installation of a learning center 
1.15 	to provide indoor and outdoor classroom and community space;
1.16 	(5) construction of Eco Park, including shoreline restoration and marsh and water quality 
1.17 	improvement, a pier extension of the lakeside boardwalk, and creation of eco-living 
1.18 	classrooms; and
1.19 	(6) construction of a regional multiuse trail.
1.20 	(b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section 
1.21 	297A.62, subdivisions 1 and 1a, applied and then refunded in the same manner provided 
2.1 	for projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds 
2.2 	for eligible purchases must not be issued until after June 30, 2026.
2.3 		Subd. 2.Appropriation. The amount required to pay the refunds under subdivision 1 
2.4 	is appropriated from the general fund to the commissioner of revenue.

2.5 	EFFECTIVE DATE. This section is effective retroactively for sales and purchases 
2.6 	made after December 31, 2025, and before July 1, 2030.