Legislative Session number- 88

Bill Name: SF0891

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
(je)