This bill amends Minnesota Statutes 2024, section 297A.94, to dedicate specific revenues from the sales tax on various products and services to the highway user tax distribution fund. Notably, the bill introduces new provisions that require the commissioner to deposit estimated revenues derived from sales related to bicycles, electric-assisted bicycles, their repair and replacement parts, and various food services into the highway user tax distribution fund. Additionally, it includes revenues from for-hire carriers, direct mail, delivery of aggregate materials, construction materials for road maintenance, delivery charges, and nonresidential parking services.

The bill also makes a deletion of previous language regarding the deposit of revenues generated by the sales tax imposed under section 297A.62, subdivision 1a, which will now be governed by the new provisions. The effective date for these changes is set for taxes remitted after July 1, 2025. Overall, the bill aims to enhance funding for transportation infrastructure by reallocating sales tax revenues to the highway user tax distribution fund.

Statutes affected:
Introduction: 297A.94