MN HF3931

Allocates state general sales tax revenue from motor vehicle repair and replacement parts sales effective July 1, 2022, distributing 53 percent to highway user tax distribution fund, 4 percent to small cities assistance account, 3 percent to town road account, 36 percent to metropolitan area transit account, and 4 percent to greater Minnesota transit account.

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.

Amends Minnesota Statutes section 473.388, subdivision 4, to clarify that financial assistance calculations for replacement service municipalities include amounts deposited in the metropolitan area transit account under section 297A.94, effective July 1, 2022, in seven counties: Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, and Washington.