Wayzata; refundable sales and use tax exemption provided for construction materials for certain projects.

HF 3359 creates a refundable sales tax exemption for construction materials used in six specific projects in Wayzata, Minnesota, between January 2026 and June 2030. The exemption applies to materials purchased for Depot Park expansion, Lake Minnetonka community docks, shoreline restoration, the Section Foreman House restoration, Eco Park construction, and a regional multiuse trail. Businesses purchasing eligible materials for these projects will pay sales tax upfront but receive a refund through the state treasurer, with refunds processed after June 2026. The exemption covers purchases made after December 31, 2025, and before July 1, 2030, and the state will appropriate funds from the general fund to cover the refunds.