The bill amends the General Sales Tax Act of 1933, specifically section 25, to update the distribution of sales tax revenues collected under the act. Key changes include the introduction of a new subsection (5) that mandates the deposit of a portion of the 4% sales tax into the game and fish protection account, which is further divided into specific subaccounts for pheasants and cold-water species. Additionally, the bill specifies that for the fiscal year ending September 30, the amount deposited into the comprehensive transportation fund will be reduced by $18 million, which will instead go to the transportation administration collection fund.

Other notable amendments include the reorganization of existing subsections, with several being renumbered, and the introduction of new definitions to clarify terms related to aviation fuel and various funds. The bill also ensures that the balance in the state general fund can only be disbursed through legislative appropriations. The enactment of this bill is contingent upon the passage of Senate Bill No. 276.

Statutes affected:
Substitute (S-1): 205.75
Senate Introduced Bill: 205.75
As Passed by the Senate: 205.75