A Good Primer on the Gas Tax and Where It Goes

House Research at the Capitol put together this very good document explaining where state funding for roads and bridges comes from and where it goes. The only change from this 2005 document is that within five years, 100% of the motor vehicle sales tax (MVST) will go to transportation. Of that MVST money, 60% will go to roads and bridges and 40% will go to transit. The biggest chunk of money on the chart is the gas tax, however, which is dedicated by Article XIV of the State Constitution to roads and bridges only.

Here's the link: http://www.house.leg.state.mn.us/hrd/issinfo/sshwyfd.htm.