MN SF3081

Amends Minnesota Statutes section 297A.94 to redirect state general sales tax revenue from motor vehicle repair and replacement parts exclusively to the highway user tax distribution fund for road funding.

Removes the phrase "Starting after July 1, 2017" from paragraph (g) to make the motor vehicle repair and replacement parts tax allocation permanent going forward.

Maintains monthly deposit amounts of $2,628,000 for the period between July 1, 2017 and June 30, 2019, and $12,137,000 for each subsequent fiscal year.

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

Takes effect July 1, 2022.