Sec. 15. Outdoor heritage, clean water, parks and trails, and arts and cultural heritage; sales tax dedicated funds.
Beginning July 1, 2009, until June 30, 2034, the sales and use tax rate shall be increased by three-eighths
of one percent on sales and uses taxable under the general state sales and use tax law. Receipts from the
increase, plus penalties and interest and reduced by any refunds, are dedicated, for the benefit of Minnesotans,
to the following funds: 33 percent of the receipts shall be deposited in the outdoor heritage fund and may be
spent only to restore, protect, and enhance wetlands, prairies, forests, and habitat for fish, game,
and wildlife; 33 percent of the receipts shall be deposited in the clean water fund and may be spent
only to protect, enhance, and restore water quality in lakes, rivers, and streams and to protect
groundwater from degradation, and at least five percent of the clean water fund must be spent only
to protect drinking water sources; 14.25 percent of the receipts shall be deposited in the parks
and trails fund and may be spent only to support parks and trails of regional or statewide significance;
and 19.75 percent shall be deposited in the arts and cultural heritage fund and may be spent only
for arts, arts education, and arts access and to preserve Minnesota's history and cultural heritage.
An outdoor heritage fund; a parks and trails fund; a clean water fund and a sustainable drinking water
account; and an arts and cultural heritage fund are created in the state treasury. The money dedicated
under this section shall be appropriated by law. The dedicated money under this section must supplement
traditional sources of funding for these purposes and may not be used as a substitute. Land acquired by
fee with money deposited in the outdoor heritage fund under this section must be open to the public
taking of fish and game during the open season unless otherwise provided by law. If the base of the
sales and use tax is changed, the sales and use tax rate in this section may be proportionally adjusted
by law to within one-thousandth of one percent in order to provide as close to the same amount of revenue
as practicable for each fund as existed before the change to the sales and use tax.
[Adopted, November 4, 2008]