Relating to taxationARTICLE 1 STATE FUNDS AND ACCOUNTSRequiring the deposit of a certain portion of the metropolitan county conservation fee imposed on the recording or registration of mortgages and deeds under the agricultural land preservation program in the general fund; modifying the allocation of proceeds from the sales tax on motor vehicles, providing for use for transit purposes; requiring the commissioner of finance to transfer certain balances from the tax relief account and the special compensation fund to the budget reserve account; repealing the local government aid reform account ARTICLE 2 CIGARETTE AND TOBACCO PRODUCTS TAXESIncreasing the cigarette and tobacco products tax rates and reducing the distributor cigarette stamp discount and expenses reimbursement rates ARTICLE 3 INDIVIDUAL INCOME TAX, ESTATE TAX AND CORPORATE FRANCHISE TAXEliminating income tax reciprocity with Wisconsin; modifying estate tax payment liability and the computation formula; increasing the minimum franchise tax fees; eliminating the exclusion of certain wages from the income tax; repealing the income and franchise tax apportionment formula for certain mail order businesses ARTICLE 4 SALES AND USE TAXESImposing the sales tax on motor vehicle repair and maintenance services and certain legal services; eliminating the sales tax exemptions for meals served in correctional, detention and detoxification facilities and colleges, universities and private career schools and the exemption for interstate WATS lines; modifying the sales tax exemption for publications and eliminating the sales tax payment exemption for school districts ARTICLE 5 PETROLEUM TAXESIncreasing the tax rates on gasoline and special fuels and providing for an annual inflation adjustments ARTICLE 6 PROPERTY TAXES AND LOCAL AIDSModifying the payment dates for certain local government aids; modifying the adjusted levy limit base for cities and counties; authorizing local government units to restore levy authority due to 2002 aid reductions, election requirement; modifying the appropriation for tax increment financing (TIF) grants; modifying the definition of revenue base for LGA purposes; providing for aid and credit reimbursement reductions to cities and counties (ra)