MS HB358

Allocates use tax revenue collected from voluntary taxpayers without sales tax nexus, above $50 million annually and up to $250 million, to three special funds for road and bridge infrastructure.

Directs 50% of qualifying use tax revenue to Department of Transportation for road, street, and bridge repair, maintenance, and reconstruction, contingent on the department reallocating at least $25 million in existing funds for these purposes.

Allocates 25% to counties through the Office of State Aid Road Construction, distributed equally by one-third shares based on: equal distribution to all counties, rural road miles, and rural population according to federal census.

Allocates 25% to municipalities through grants administered by the Office of State Aid Road Construction, with maximum grant amounts of $1.5 million per municipality for road, street, and bridge projects.

Sunsets on July 1, 2025, with distributions beginning January 31, 2019, and continuing annually thereafter.