MN SF414

Redirects sales tax revenue from motor vehicle repair and replacement parts from the highway user tax distribution fund to three accounts: 76% to highway user tax distribution fund, 12% to small cities assistance account, and 12% to town road account.

Replaces the previous monthly deposit amount of $12,137,000 to the highway user tax distribution fund with a percentage-based allocation system for motor vehicle repair and replacement parts taxes.

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

Effective date is July 1, 2023.