This bill amends Minnesota Statutes 2024, section 297A.94, to dedicate additional revenues from the sales tax on various products and services to the highway user tax distribution fund. Notably, it introduces new provisions that require the commissioner to deposit estimated revenues derived from specific categories, including bicycles, electric-assisted bicycles, their repair and replacement parts, and various food services, into the highway user tax distribution fund. The bill also specifies that revenues from materials and services related to road construction and maintenance, as well as nonresidential parking services, will be included in this allocation.

Additionally, the bill deletes existing language regarding the deposit of certain revenues and replaces it with the new provisions aimed at enhancing funding for transportation infrastructure. The effective date for these changes is set for taxes remitted after July 1, 2025. This legislative change aims to bolster the financial resources available for highway maintenance and improvements by broadening the scope of taxable items contributing to the highway user tax distribution fund.

Statutes affected:
Introduction: 297A.94