Plain English Breakdown
The plain English breakdown is still being put together. The official documents below are already here.
HF3359 • 2026
Wayzata; refundable sales and use tax exemption provided for construction materials for certain projects.
Wayzata; refundable sales and use tax exemption provided for construction materials for certain projects.
Taxes
Passed Legislature
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
Bill History
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2026-02-17
House
Introduction and first reading, referred to Taxes
Official Summary Text
Wayzata; refundable sales and use tax exemption provided for construction materials for certain projects.
Current Bill Text
Read the full stored bill text
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. new text end new text begin Subdivision 1. new text end new text begin Exemption; refund. new text end new text begin (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: new text end new text begin (1) expansion and remodeling of Depot Park; new text end new text begin (2) construction of community docks for purposes of access to Lake Minnetonka; new text end new text begin (3) shoreline restoration, including installation of native plants, trees, and natural habitat; new text end new text begin (4) restoration of the Section Foreman House, including installation of a learning center to provide indoor and outdoor classroom and community space; new text end new text begin (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 new text end new text begin (6) construction of a regional multiuse trail. new text end new text begin (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. new text end new text begin Subd. 2. new text end new text begin Appropriation. new text end new text begin The amount required to pay the refunds under subdivision 1 is appropriated from the general fund to the commissioner of revenue. new text end new text begin EFFECTIVE DATE. new text end new text begin This section is effective retroactively for sales and purchases made after December 31, 2025, and before July 1, 2030. new text end