MN SF902

Dedicates estimated sales tax revenues from 14 categories of transportation-related products and services to the highway user tax distribution fund, including bicycles, electric-assisted bicycles, bicycle repair parts, vehicle services, motor vehicle paint, for-hire carriers, direct mail, delivery charges, and nonresidential parking services

Adds sales tax from food sold at food carts, mobile food units, and cooked food from restaurants for off-premises consumption to the highway fund dedication

Includes sales tax from road construction materials, supplies, and equipment, as well as aggregate material delivery, in the highway fund allocation

Amends Minnesota Statutes section 297A.94 governing deposit of sales tax revenues

Effective for taxes remitted after July 1, 2025