MN HF3629

Establishes a volunteer fire assistance grant account in the special revenue fund to receive sales tax revenues for making grants under section 88.067, effective beginning with deposits made in fiscal year 2017.

Dedicates 25 percent of sales tax revenues from consumer fireworks sales to the volunteer fire assistance grants account, 25 percent to the fire safety account under section 297I.06, and the remainder to the general fund.

Defines "consumer fireworks" as fireworks defined in section 624.20, subdivision 1, paragraph (a), before any exclusions, that may be sold for use without a permit required under section 624.22.

Requires the commissioner to estimate the percentage of total sales tax revenues attributable to consumer fireworks sales in fiscal year 2016 and use that percentage to calculate annual revenue dedications, with adjustments if the definition of consumer fireworks is significantly expanded after January 1, 2016.

Effective for sales and purchases made after June 30, 2016.