Change the distribution of sales and use tax revenue

LB 479 changes how Nebraska distributes sales and use tax revenue from specific vehicle sales. It directs all tax money from motorboats, personal watercraft, ATVs, and utility vehicles to the Game and Parks Commission fund (with transfers to emergency medical services), and adjusts allocations for longer-term vehicle rentals and general sales taxes. Starting October 1, 2025, 85% of general sales tax revenue from most transactions will go to the Highway Trust Fund and 15% to the Highway Allocation Fund. The bill modifies existing tax distribution rules without creating new taxes, affecting state funds managing transportation, parks, and emergency services. It repeals the current funding allocation section and becomes effective October 1, 2025.