SF 3582
Introduction - 94th Legislature (2025 - 2026)
Posted on 02/18/2026 10:24 a.m.
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A bill for an act
relating to taxation; sales and use; providing a refundable exemption for
construction materials for certain projects in the city of Wayzata.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1. new text begin CITY OF WAYZATA; SALES TAX EXEMPTION FOR
CONSTRUCTION MATERIALS.
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new text begin Subdivision 1. new text end
new text begin Exemption; refund. new text end
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(a) Materials and supplies used in and equipment
incorporated into the following projects in the city of Wayzata are exempt from sales and
use tax imposed under Minnesota Statutes, chapter 297A, if the materials, supplies, and
equipment are purchased after December 31, 2025, and before July 1, 2030:
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(1) expansion and remodeling of Depot Park;
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(2) construction of community docks for purposes of access to Lake Minnetonka;
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(3) shoreline restoration, including installation of native plants, trees, and natural habitat;
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(4) restoration of the Section Foreman House, including installation of a learning center
to provide indoor and outdoor classroom and community space;
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(5) construction of Eco Park, including shoreline restoration and marsh and water quality
improvement, a pier extension of the lakeside boardwalk, and creation of eco-living
classrooms; and
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(6) construction of a regional multiuse trail.
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(b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
297A.62, subdivisions 1 and 1a, applied and then refunded in the same manner provided
for projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds
for eligible purchases must not be issued until after June 30, 2026.
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new text begin Subd. 2. new text end
new text begin Appropriation. new text end
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The amount required to pay the refunds under subdivision 1
is appropriated from the general fund to the commissioner of revenue.
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new text begin EFFECTIVE DATE. new text end
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This section is effective retroactively for sales and purchases
made after December 31, 2025, and before July 1, 2030.
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