MN HF3646

Modifies allocation of state general sales tax revenue derived from motor vehicle repair and replacement parts sales, effective July 1, 2022.

Dedicates 76 percent of motor vehicle repair and replacement parts tax revenue to the highway user tax distribution fund, 12 percent to the small cities assistance account, and 12 percent to the town road account.

Removes previous language requiring fixed monthly deposit amounts of $2,628,000 (through June 30, 2019) and $12,137,000 (subsequent fiscal years) to the highway user tax distribution fund.

Defines "motor vehicle repair and replacement parts" to include all parts, tires, accessories, equipment, paint, oil, and other fluids incorporated into or affixed to motor vehicles as part of maintenance and repair.

Applies to revenues collected and remitted after July 1, 2022, and amends Minnesota Statutes 2020, section 297A.94.