Revenues from sales tax on various products and services allocation to the highway user tax distribution fund

This bill redirects specific sales tax revenues to the highway user tax distribution fund. It requires that 43.5% of sales tax revenue from motor vehicle repair and replacement parts (including tires, fluids, and accessories) be deposited into the highway fund each year, with the percentage increasing gradually through 2033. It also mandates that estimated sales tax revenue from short-term vehicle rentals (28 days or less) be deposited into the highway fund based on prior year's deposits. The bill directly affects businesses selling motor vehicle repair parts and short-term vehicle rental services in Minnesota.