MN SF3261

Establishes a volunteer fire assistance grant account in the special revenue fund to receive dedicated sales tax revenue for making grants to volunteer fire departments.

Dedicates 25 percent of sales tax revenues from consumer fireworks sales to the volunteer fire assistance grants account, with 25 percent going to the fire safety account and the remainder to the general fund.

Defines consumer fireworks as fireworks that may be sold for use without a permit under section 624.22, based on the definition in section 624.20, subdivision 1, paragraph (a).

Requires the commissioner to estimate the percentage of total sales tax revenue attributable to consumer fireworks in fiscal year 2016 and use that percentage to calculate the annual dedication amount beginning in fiscal year 2017.

Effective for sales and purchases made after June 30, 2016, with the volunteer fire assistance grant account beginning to receive deposits in fiscal year 2017.