SF175 (Legislative Session 94 (2025-2026))
Sales tax on vehicle repair and replacement parts distribution proceeds modification
AI Generated Summary
The bill SF No 175 proposes changes to how revenues from the sales tax on motor vehicle repair and replacement parts are distributed in Minnesota. Specifically, it outlines a detailed plan for the allocation of these tax revenues over several fiscal years, with a particular focus on funding transportation projects and other state needs.
Key points include: 1. A specific percentage of the revenues will be directed to the highway user tax distribution fund over the years, with percentages slightly adjusting each fiscal year. 2. Another portion will go to the transportation advancement account, with increasing percentages allocated from fiscal year 2024 to 2033. 3. Remaining tax revenue, after the specific allocations, will revert to the general fund.
Additionally, the bill specifies how other collected taxes should be used, including supporting fish and wildlife resources, state parks and trails, various zoos, and creating opportunities for outdoor recreation for underserved communities. The proposal ensures that these funds enhance current funding rather than replace it.
Bill text versions
- Introduction PDF file
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| January 15, 2025 | House | Floor | Action | Introduction and first reading | |
| January 15, 2025 | Senate | Floor | Action | Introduction and first reading | |
| January 15, 2025 | House | Floor | Action | Referred to | Transportation |
| January 15, 2025 | Senate | Floor | Action | Referred to | Transportation |
| January 15, 2025 | Senate | Floor | Action | Referred to | Transportation |
Citations
[
{
"analysis": {
"added": [
"A provision for varying percentage allocations to different funds based on fiscal year."
],
"removed": [],
"summary": "This bill modifies the distribution of tax revenue related to vehicle repair and replacement parts according to section 297A.94.",
"modified": []
},
"citation": "297A.94",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "This section references loan guarantees under agricultural resource projects as specified in section 41A.04, subdivision 3.",
"modified": []
},
"citation": "41A.04",
"subdivision": "subdivision 3"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "This bill outlines the types of sales and purchases subject to specific tax treatments under section 297A.61, subdivision 3.",
"modified": []
},
"citation": "297A.61",
"subdivision": "subdivision 3"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "This section pertains to the sales tax remitted for sections dealing with rental vehicles according to section 297A.64, subdivision 1.",
"modified": []
},
"citation": "297A.64",
"subdivision": "subdivision 1"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "This pertains to the deposit of tax revenues as per modifications under section 297A.64, subdivision 5.",
"modified": []
},
"citation": "297A.64",
"subdivision": "subdivision 5"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Modifies allocation of tax derived from vehicle repair and replacement parts under section 297A.62, subdivision 1.",
"modified": []
},
"citation": "297A.62",
"subdivision": "subdivision 1"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Establishes guidance for pollinator funding allocations under section 103B.101, subdivision 19.",
"modified": []
},
"citation": "103B.101",
"subdivision": "subdivision 19"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Discusses the appropriation of funds for regional significance parks outside the metropolitan as recommended in section 85.535.",
"modified": []
},
"citation": "85.535",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Outlines the advisory role of the Greater Minnesota Regional Parks and Trails Commission per section 85.536.",
"modified": []
},
"citation": "85.536",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Regulations for the sale of items eligible for sales tax impacted by section 624.20, subdivision 1.",
"modified": []
},
"citation": "624.20",
"subdivision": "subdivision 1"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Prohibitions on use of specific items sold under tax regulation sections, referenced in section 624.21.",
"modified": []
},
"citation": "624.21",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Details concerning deposit into the fire safety account per section 297I.06, subdivision 3.",
"modified": []
},
"citation": "297I.06",
"subdivision": "subdivision 3"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Sets the percentage of sales and use tax revenue as per the provisions in Laws 2017, First Special Session chapter 1, article 3, section 39.",
"modified": []
},
"citation": "Laws 2017, First Special Session chapter 1, article 3, section 39",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Outlines deposit provisions per the Minnesota Constitution, article XI, section 15.",
"modified": []
},
"citation": "Minnesota Constitution, article XI, section 15",
"subdivision": ""
}
]