MN HF502

Amends Minnesota Statutes section 297A.94 to allocate sales tax revenue from motor vehicle tires and motor vehicle repair and replacement parts to the highway user tax distribution fund instead of the general fund.

Requires the commissioner to estimate beginning June 30, 2018, and every four years thereafter, the percentage of total sales tax revenue attributable to motor vehicle tires and repair and replacement parts.

Mandates phased transfers to the highway user tax distribution fund: one-third of estimated revenues by July 15, 2018; two-thirds by July 15, 2019; and all estimated revenues by July 15, 2020 and annually thereafter.

Defines "motor vehicle tire" as tires wholly or partially made of rubber and marked for highway use, and "motor vehicle repair and replacement parts" to include parts, accessories, paint, oil, and fluids incorporated into vehicles during maintenance or repair.

Becomes effective for sales and purchases made after January 1, 2017.