Imposition and allocation amendment of certain taxes

SF 1058 repeals a fee on delivery services (the retail delivery fee) and changes how transportation-related tax revenues are distributed in Minnesota. The bill establishes a "transportation advancement account" and specifies new funding allocations: 36% to metropolitan counties, 28% to county highway funds, 23% to larger cities, 34% to small cities, 15% to town roads, and 1% to a food delivery support account. These changes affect local governments receiving transportation funds and the state Revenue Department, which administers tax collections. The bill becomes effective July 1, 2025.