Sales tax on vehicle repair and replacement parts distribution proceeds modification

This bill modifies how sales tax revenues from vehicle repair and replacement parts are distributed. Beginning in 2024, 43.5% of these tax proceeds (increasing to 71.5% by 2030) will go to the highway user tax distribution fund for road maintenance, while a growing percentage (starting at 3.5%, rising to 56.5%) will fund the transportation advancement account. The remaining portion flows to the general fund. It directly affects the allocation of tax money collected from customers purchasing car repair parts, tires, and fluids at auto shops. The change applies to sales taxes collected under Minnesota Statutes §297A.62, subdivision 1.