MN SF3582

Sales and use tax exemption provided for construction materials, supplies, and equipment for six specified projects in the city of Wayzata, with purchases eligible between January 1, 2026 and July 1, 2030

Eligible projects include: Depot Park expansion and remodeling, community docks for Lake Minnetonka access, shoreline restoration with native plants, Section Foreman House restoration with a learning center, Eco Park construction, and a regional multiuse trail

Tax is collected at the standard rate then refunded to purchasers, with refunds not issued until after June 30, 2026

Appropriates funds from the state general fund to the commissioner of revenue to pay the refunds

Effective retroactively for sales and purchases made after December 31, 2025