MN HF638

Transfers an estimated $300,000,000 from the general fund to the highway user tax distribution fund by July 15, 2018, representing taxes collected from motor vehicle repair and replacement parts sales in calendar year 2017.

Beginning July 15 each subsequent year, transfers estimated revenues from sales taxes on motor vehicle repair and replacement parts to the highway user tax distribution fund based on a percentage calculated every four years.

Defines "motor vehicle repair and replacement parts" to include all parts, tires, accessories, equipment incorporated into vehicles, plus paint, oil, and other fluids used in maintenance or repair.

Requires the commissioner to estimate the percentage of total sales tax revenues attributable to motor vehicle parts sales beginning June 30, 2018, and every fourth year thereafter using federal data and department consumption models.

Becomes effective July 1, 2018.