Relating to transportation, taxes, and state government finance

ARTICLE 1 - TRUNK HIGHWAY BONDS

Appropriating money to the commissioner of transportation (DOT) for the corridor investment management strategy (CIMS) program and the transportation economic development (TED) program and to the commissioner of management and budget (MMB) for bond sales expenses; providing bond sale authorization

ARTICLE 2 - HIGHWAY USER TAXES

Modifying certain highway user taxes provisions; increasing taxes on passenger automobiles and hearses; imposing a registration late payment penalty; increasing the gasoline and special fuels tax rates; modifying certain motor vehicle lease sales tax revenue allocation regulations

ARTICLE 3 - GENERAL SALES TAX

Expanding the definition of sales and purchases to include certain motor vehicle repair and maintenance services and warranty or service repair or maintenance contracts; expanding business exemptions for automotive repair materials; expanding government sales exemptions for transit purposes under certain conditions and certain taxable services purchased by specified governments and political subdivisions; providing for the deposit of revenue on sales made by and sales made to vendors classified as auto repair and maintenance businesses

ARTICLE 4 - MOTOR VEHICLE SALES TAX

Modifying certain transfer of title provisions; increasing the in lieu tax for a collector vehicle; and removing certain exemptions

ARTICLE 5 - LOCAL OPTION TRANSPORTATION FINANCE

Expanding and modifying the county wheelage tax authority; modifying the metropolitan transportation area sales tax rate and allocation of grant awards; modifying greater Minnesota transportation sales and use tax authority; authorizing a municipality to establish by ordinance municipal street improvement districts and specifying certain regulations
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