Dedicates a new 3/8 of one percent sales tax for a 25-year period to the following purposes:
- 33 percent to restore, protect, and enhance wetlands, prairies, forests, and habitat for fish, game, and wildlife;
- 33 percent to protect, enhance, and restore water quality in lakes, rivers, and streams and to protect groundwater from degradation (at least five percent of the this amount must be spent only to protect drinking water sources);
- 14.25 percent to support the state's parks and trails; and
- 19.75 percent for the arts and cultural heritage purposes.

Four different and specific funds (outdoor heritage fund, parks and trails fund, clean water fund, and arts and cultural heritage fund) and one account (sustainable drinking water account within the clean water fund) would be created for the monies to be deposited in.

States the dedicated monies must supplement traditional sources of funding for the above purposes.

Requires that land acquired by fee with money from 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.

States that 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.