In 2008, Minnesota voters passed a constitutional amendment known as the Clean Water, Land and Legacy Amendment that dedicates a portion of sales tax to outdoor recreation, as well as conservation, clean water, and cultural heritage. 

The Legacy Amendment increases the state sales tax by three-eighths of one percent beginning on July 1, 2009 and continuing until 2034. The additional sales tax revenue is distributed into four funds as follows: 33 percent to the clean water fund; 33 percent to the outdoor heritage fund; 19.75 percent to the arts and cultural heritage fund; and 14.25 percent to the parks and trails fund.