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.

Sponsor: Acomb
Last action: 2026-02-17
Official status: Introduction and first reading, referred to Taxes
Effective date: Not listed

Plain English Breakdown

Checked against official source text during the last sync.

Wayzata Sales Tax Exemption for Construction Materials

This bill provides a refundable sales tax exemption for construction materials used in specific projects in Wayzata from December 31, 2025 to June 30, 2030.

What This Bill Does

Creates an exemption from sales and use taxes for certain construction materials purchased after December 31, 2025, and before July 1, 2030 in Wayzata.
Lists six specific projects that qualify for the tax exemption: Depot Park expansion, community docks, shoreline restoration, Section Foreman House restoration, Eco Park construction, and a regional multiuse trail.
Requires taxes to be initially collected but then refunded after June 30, 2026.

Who It Names or Affects

Residents and businesses in Wayzata involved in the listed construction projects.

Terms To Know

Refundable Exemption: A tax exemption where taxes are initially paid but then refunded to the taxpayer after a certain period.
Sales and Use Tax: A state or local tax on retail sales of goods and services, as well as on the use of tangible personal property.

Limits and Unknowns

The bill only applies to specific projects in Wayzata.
Refunds will not be issued until after June 30, 2026.

Bill History

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.
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CITY OF WAYZATA; SALES TAX EXEMPTION FOR

CONSTRUCTION MATERIALS.
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Subdivision 1.

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Exemption; refund.

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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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Subd. 2.

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Appropriation.

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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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EFFECTIVE DATE.

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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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