MN SF5145

Repeals the regional transportation sales and use tax (0.75%), metropolitan region sales and use tax (0.25%), local affordable housing aid program, and retail delivery fee effective July 1, 2024.

Removes references to repealed taxes from the transportation advancement account and updates the Revenue Department service and recovery special revenue fund to exclude retail delivery fee administration costs.

Modifies local sales tax authorization in section 297A.99 to eliminate provisions for the regional transportation and metropolitan region taxes, reducing numbered subsections from six to four categories.

Changes rent assistance program appropriation from base funding of $23,000,000 in fiscal years 2026 and beyond to a one-time appropriation of $46,000,000, with remaining revenues redirected according to existing law.

Ensures funds collected before July 1, 2024 under repealed taxes are used per existing statutes, with unspent amounts canceling to the general fund by that date.