From the Scope of Study section: This report presents the results of the Minnesota Highway User Cost Allocation Study. A cost allocation study provides information on the fairness of highway user taxes and fees with respect to different vehicle classes such as automobiles, buses, and various types of trucks. The degree of fairness, or equity, is determined by comparing the highway-related charges paid by each vehicle class to its fair share of highway-related expenditures (referred to as that class's "cost responsibility"). Based upon these findings, changes in the road financing structure could be proposed if needed to increase equity by bringing user payments more closely in line with cost responsibilities for each vehicle class.
