Minnesota 2025-2026 Regular Session

Minnesota Senate Bill SF5185

Introduced
4/21/26  

Caption

Display of gas tax requirement on sales receipt

Summary

SF5185 would require retail petroleum dispensers in Minnesota to display a gas-tax notice on the dispenser and to provide a sales receipt that shows the same tax information for purchases of gasoline and diesel fuel. The required notice would state the current state and federal fuel tax amounts and explain that state fuel-tax revenue may be used only for roads and bridges under the Minnesota Constitution. The bill also directs the commissioner to distribute updated signs if the tax amount changes and bars penalties, fines, or fees for missing or damaged signs. These receipt and sign requirements would take effect January 1, 2027. The bill also changes Minnesota’s motor fuels tax law by removing the current indexed annual increases tied to the Minnesota Highway Construction Cost Index. For gasoline, the bill sets fixed base excise tax rates for E85, M85, and all other gasoline and eliminates the automatic annual adjustment above those base rates, including the current cap on annual increases. A parallel change is made for special fuels, including propane, liquefied natural gas, compressed natural gas, and other special fuels, so those rates would also no longer rise automatically with the construction cost index. These tax-rate changes would take effect July 1, 2026.

Impact

The bill would amend Minnesota Statutes sections 239.7511, 296A.07, and 296A.08. It would add a new consumer-disclosure requirement for fuel retailers and would alter the state’s motor fuels tax structure by ending indexed increases that currently adjust fuel-tax rates annually. The practical effect would be to slow or stop future automatic fuel-tax growth, which could reduce revenue growth for transportation funding compared with current law, while also imposing new signage and receipt obligations on fuel retailers and administrative duties on the commissioner of transportation.

Sentiment

No committee transcript or vote record is provided, so there is no direct evidence of debate or formal support/opposition in the available materials. Based on the bill text and authorship, the measure appears to reflect a policy preference for greater transparency at the pump and restraint on automatic fuel-tax increases. The caption and structure suggest a generally consumer-facing and tax-limiting approach rather than a revenue-raising one.

Contention

The main point of contention is likely the removal of indexed fuel-tax increases. Supporters would likely argue that drivers should see the full tax burden clearly and that fuel taxes should not rise automatically without legislative action. Opponents would likely argue that eliminating indexation weakens a key mechanism for keeping transportation funding aligned with construction costs and inflation, potentially reducing resources for roads and bridges. A secondary issue is the retailer burden of posting and maintaining signs and ensuring receipts include the required tax language, although the bill attempts to limit enforcement penalties for damaged or missing signs.

Companion Bills

MN HF4993

Similar To Display of gas tax on sales receipt required, and indexed increases to motor fuels tax removed.

Previously Filed As

MN HF4993

Display of gas tax on sales receipt required, and indexed increases to motor fuels tax removed.

MN HF4107

Sign and label requirements modified.

MN SF5082

Certain sign and Label requirements modifications

MN HF3849

Gasoline stickers relating to state tax rates revised.

MN SF4048

Gasoline stickers relating to state tax rates revision

MN SB662

Displaying gas taxes on gas pumps. (FE)

MN AB689

Displaying gas taxes on gas pumps. (FE)

MN SF1003

Motor fuel taxes abolishment

MN A551

Reduces taxes on petroleum products gross receipts to 2016 levels; eliminates review council and State Treasurer's authority to change tax rate.

MN A533

Eliminates Treasurer's authority to annually adjust petroleum products gross receipts tax.

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