297B.01 DEFINITIONS. Subdivision 1. Scope. The following words, terms and phrases when used in Laws 1971, chapter 853, shall have the meaning ascribed to them in this section except where the context clearly indicates a different meaning. Subd. 2. MS 2006 [Renumbered subd 13] Subd. 3. MS 2006 [Renumbered subd 12] Subd. 4. MS 2006 […]
297B.02 TAX IMPOSED. Subdivision 1. Rate. There is imposed an excise tax of 6.5 percent on the purchase price of any motor vehicle purchased or acquired, either in or outside of the state of Minnesota, which is required to be registered under the laws of this state. The excise tax is also imposed on the […]
297B.025 OLDER PASSENGER AUTOMOBILE. Subdivision 1. Noncollector vehicle. Purchase or use of a passenger automobile as defined in section 168.002, subdivision 24, shall be taxed pursuant to section 297B.02, subdivision 2, if the passenger automobile (1) is in the tenth or subsequent year of vehicle life, and (2) does not have a resale value of […]
297B.03 EXEMPTIONS. There is specifically exempted from the provisions of this chapter and from computation of the amount of tax imposed by it the following: (1) purchase or use, including use under a lease purchase agreement or installment sales contract made pursuant to section 465.71, of any motor vehicle by the United States and its […]
297B.031 TAX REFUND. If a manufacturer of motor vehicles is required by a court order under section 325F.665 or a decision of an informal dispute settlement mechanism as defined in section 325F.665, or a dealer or lessor of motor vehicles is required by section 325F.662, to pay the consumer the tax imposed by this chapter, […]
297B.035 VEHICLE PURCHASED BY DEALER OR LESSOR. Subdivision 1. Ordinary course of business. Except as provided in this section, motor vehicles purchased solely for resale in the ordinary course of business by any motor vehicle dealer, as defined in section 168.002, subdivision 6, who is licensed under section 168.27, subdivision 2 or 3, including vehicles […]
297B.0351 MANUFACTURER TESTING VEHICLE. Except as provided in section 168.25, a vehicle purchased by a first-stage motor vehicle manufacturer and licensed under that section is exempt from the provisions of this chapter. History: 1995 c 74 s 3
297B.04 PURCHASER’S CERTIFICATE FURNISHED TO REGISTRAR. All persons who apply for registration of any motor vehicle shall complete a motor vehicle purchaser’s certificate in such form and manner as may be prescribed by the motor vehicle registrar, showing a complete description of the motor vehicle, the seller’s name and address, the buyer’s name and address, […]
297B.05 PRESENTATION OF PURCHASER’S CERTIFICATE TO REGISTRAR. No registration plates or certificate shall be issued by the motor vehicle registrar for a motor vehicle unless and until the applicant therefor shall attach a properly executed motor vehicle purchaser’s certificate to the application for license registration. If an application for registration or transfer is made for […]
297B.06 NO REGISTRATION UNLESS TAX PAID. No registration plates or certificate shall be issued by the motor vehicle registrar for the ownership or operation of any motor vehicle to any applicant for registration other than for those vehicles which have been previously registered and the applicant for registration is the same person in whose name […]
297B.07 PRESUMPTIONS. Subdivision 1. Presumption; sale and registration. For the purpose of the proper administration of this chapter, and to prevent evasion of the tax, the following presumptions shall apply: (a) Evidence that a motor vehicle was sold for delivery in this state shall be prima facie evidence that it was sold for use in […]
297B.08 TAX PAID IN OTHER STATE; CREDIT, RECIPROCITY. If any motor vehicle has been or is subject to a tax by any other state in respect to its sale or use, in an amount less than the tax imposed by this chapter, the provisions of this chapter shall apply, but at a rate measured by […]
297B.09 ALLOCATION OF REVENUE. Subdivision 1. Deposit of revenues. (a) Money collected and received under this chapter must be deposited as provided in this subdivision. (b) 60 percent of the money collected and received must be deposited in the highway user tax distribution fund, 36 percent must be deposited in the metropolitan area transit account […]
297B.10 PENALTIES. (a) Any person, including persons other than the purchaser, who prepares, completes, or submits a false or fraudulent motor vehicle purchaser’s certificate with intent to defeat or evade the tax imposed under this chapter or any purchaser who fails to complete or submit a motor vehicle purchaser’s certificate with intent to defeat or […]
297B.11 REGISTRAR AS AGENT OF COMMISSIONER OF REVENUE; POWERS. The state commissioner of revenue is charged with the administration of the sales tax on motor vehicles. The commissioner may prescribe all rules not inconsistent with the provisions of this chapter, necessary and advisable for the proper and efficient administration of the law. The collection of […]
297B.12 PRIVATE NATURE OF INFORMATION. It shall be unlawful for the motor vehicle registrar, deputy registrars, or any other public official or employee to divulge or otherwise make known in any manner any particulars acquired from the purchaser’s records, officers, or employees except in connection with state or federal tax proceedings or upon request of […]
297B.13 EXEMPTION FROM EXCISE TAX OF CHAPTER 297A. As defined in Laws 1971, chapter 853, the sale or use of motor vehicles shall be exempt from the excise tax imposed by chapter 297A; however, the leasing or other use of motor vehicles not subject to tax under the provisions of the sales tax on motor […]
