Natural Resources Fund

The Natural Resources Fund is made up of 14 accounts:

  • Recreational Vehicles Accounts (Watercraft, Snowmobiles, All Terrain Vehicles, and Off-road vehicles)
  • Land Acquisition
  • Non-game Wildlife
  • State Parks and Trails (Lottery in-lieu-of-sales tax)
  • State Parks Account
  • Metro Regional Parks (Lottery in-lieu-of-sales tax)
  • Local Trail Grants (Lottery in-lieu-of-sales tax)
  • Zoo Grants (Lottery in-lieu-of-sales tax)
  • Off-Road Vehicle Damage
  • State land and Water Conservation
  • Cross Country Ski
  • Forestry Management Investment
  • Natural Resources Dedicated
  • Minerals Management


The DNR will deposit about $94.3 million to the Natural Resources Fund in FY 2006-07. Receipts are from the registration of recreational vehicles (Watercraft, Snowmobiles, All Terrain Vehicles, and Off-road vehicles), selling timber for harvest on state land, Iron ore rents and royalties, park permits, camping fees and the sale of parks merchandise, snowmobile trail permits, the watercraft surcharge, non-game donations (chickadee check-off on the state tax form), license issuing fees, and interest income.

$20.7 million for the two years will be deposited to four of the accounts listed above from in-lieu-of-sales tax on lottery tickets.


In addition, $29.9 million in gas tax will be transferred to the Watercraft, Snowmobile, ATV, Off-Highway Motorcycle and Off-Road Vehicle accounts. This is the tax on gasoline used to operate boats, snowmobiles, ATVs and off-road vehicles.


Authorized expenditures from the Natural Resources Fund are for programs and purposes directly related to how revenues are generated. The tax receipts from the sale of lottery tickets are spent on state parks and trails, a grant to the metro regional park system, grants for local trails, and grants to state zoos.

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