HF 104

as introduced - 83rd Legislature (2003 - 2004) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to motor vehicles; providing tax exemptions 
  1.3             for emergency medical service vehicles; amending 
  1.4             Minnesota Statutes 2002, sections 168.012, subdivision 
  1.5             1; 297B.03. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 2002, section 168.012, 
  1.8   subdivision 1, is amended to read: 
  1.9      Subdivision 1.  [VEHICLES EXEMPT FROM TAX, FEES, OR PLATE 
  1.10  DISPLAY.] (a) The following vehicles are exempt from the 
  1.11  provisions of this chapter requiring payment of tax and 
  1.12  registration fees, except as provided in subdivision 1c:  
  1.13     (1) vehicles owned and used solely in the transaction of 
  1.14  official business by the federal government, the state, or any 
  1.15  political subdivision; 
  1.16     (2) vehicles owned and used exclusively by educational 
  1.17  institutions and used solely in the transportation of pupils to 
  1.18  and from those institutions; 
  1.19     (3) vehicles used solely in driver education programs at 
  1.20  nonpublic high schools; 
  1.21     (4) vehicles owned by nonprofit charities and used 
  1.22  exclusively to transport disabled persons for educational 
  1.23  purposes; 
  1.24     (5) ambulances owned by ambulance services licensed under 
  1.25  section 144E.10, the general appearance of which is 
  2.1   unmistakable; and 
  2.2      (6) vehicles used to provide emergency medical services, 
  2.3   except as provided in paragraph (b), and owned by the state, a 
  2.4   political subdivision, or an ambulance service licensed under 
  2.5   section 144E.10; and 
  2.6      (7) vehicles owned by a commercial driving school licensed 
  2.7   under section 171.34, or an employee of a commercial driving 
  2.8   school licensed under section 171.34, and the vehicle is used 
  2.9   exclusively for driver education and training. 
  2.10     (b) Vehicles owned by the federal government, municipal 
  2.11  fire apparatuses including fire-suppression support vehicles, 
  2.12  police patrols, and ambulances, the general appearance of which 
  2.13  is unmistakable, are not required to register or display number 
  2.14  plates.  
  2.15     (c) Unmarked vehicles used in general police work, liquor 
  2.16  investigations, or arson investigations, and passenger 
  2.17  automobiles, pickup trucks, and buses owned or operated by the 
  2.18  department of corrections, must be registered and must display 
  2.19  appropriate license number plates, furnished by the registrar at 
  2.20  cost.  Original and renewal applications for these license 
  2.21  plates authorized for use in general police work and for use by 
  2.22  the department of corrections must be accompanied by a 
  2.23  certification signed by the appropriate chief of police if 
  2.24  issued to a police vehicle, the appropriate sheriff if issued to 
  2.25  a sheriff's vehicle, the commissioner of corrections if issued 
  2.26  to a department of corrections vehicle, or the appropriate 
  2.27  officer in charge if issued to a vehicle of any other law 
  2.28  enforcement agency.  The certification must be on a form 
  2.29  prescribed by the commissioner and state that the vehicle will 
  2.30  be used exclusively for a purpose authorized by this section.  
  2.31     (d) Unmarked vehicles used by the departments of revenue 
  2.32  and labor and industry, fraud unit, in conducting seizures or 
  2.33  criminal investigations must be registered and must display 
  2.34  passenger vehicle classification license number plates, 
  2.35  furnished at cost by the registrar.  Original and renewal 
  2.36  applications for these passenger vehicle license plates must be 
  3.1   accompanied by a certification signed by the commissioner of 
  3.2   revenue or the commissioner of labor and industry.  The 
  3.3   certification must be on a form prescribed by the commissioner 
  3.4   and state that the vehicles will be used exclusively for the 
  3.5   purposes authorized by this section. 
  3.6      (e) Unmarked vehicles used by the division of disease 
  3.7   prevention and control of the department of health must be 
  3.8   registered and must display passenger vehicle classification 
  3.9   license number plates.  These plates must be furnished at cost 
  3.10  by the registrar.  Original and renewal applications for these 
  3.11  passenger vehicle license plates must be accompanied by a 
  3.12  certification signed by the commissioner of health.  The 
  3.13  certification must be on a form prescribed by the commissioner 
  3.14  and state that the vehicles will be used exclusively for the 
  3.15  official duties of the division of disease prevention and 
  3.16  control.  
  3.17     (f) Unmarked vehicles used by staff of the gambling control 
  3.18  board in gambling investigations and reviews must be registered 
  3.19  and must display passenger vehicle classification license number 
  3.20  plates.  These plates must be furnished at cost by the 
  3.21  registrar.  Original and renewal applications for these 
  3.22  passenger vehicle license plates must be accompanied by a 
  3.23  certification signed by the board chair.  The certification must 
  3.24  be on a form prescribed by the commissioner and state that the 
  3.25  vehicles will be used exclusively for the official duties of the 
  3.26  gambling control board.  
  3.27     (g) All other motor vehicles must be registered and display 
  3.28  tax-exempt number plates, furnished by the registrar at cost, 
  3.29  except as provided in subdivision 1c.  All vehicles required to 
  3.30  display tax-exempt number plates must have the name of the state 
  3.31  department or political subdivision, nonpublic high school 
  3.32  operating a driver education program, or licensed commercial 
  3.33  driving school, plainly displayed on both sides of the vehicle; 
  3.34  except that each state hospital and institution for the mentally 
  3.35  ill and mentally retarded may have one vehicle without the 
  3.36  required identification on the sides of the vehicle, and county 
  4.1   social service agencies may have vehicles used for child and 
  4.2   vulnerable adult protective services without the required 
  4.3   identification on the sides of the vehicle.  This identification 
  4.4   must be in a color giving contrast with that of the part of the 
  4.5   vehicle on which it is placed and must endure throughout the 
  4.6   term of the registration.  The identification must not be on a 
  4.7   removable plate or placard and must be kept clean and visible at 
  4.8   all times; except that a removable plate or placard may be 
  4.9   utilized on vehicles leased or loaned to a political subdivision 
  4.10  or to a nonpublic high school driver education program. 
  4.11     [EFFECTIVE DATE.] This section is effective July 1, 2003. 
  4.12     Sec. 2.  Minnesota Statutes 2002, section 297B.03, is 
  4.13  amended to read: 
  4.14     297B.03 [EXEMPTIONS.] 
  4.15     There is specifically exempted from the provisions of this 
  4.16  chapter and from computation of the amount of tax imposed by it 
  4.17  the following:  
  4.18     (1) purchase or use, including use under a lease purchase 
  4.19  agreement or installment sales contract made pursuant to section 
  4.20  465.71, of any motor vehicle by the United States and its 
  4.21  agencies and instrumentalities and by any person described in 
  4.22  and subject to the conditions provided in section 297A.67, 
  4.23  subdivision 11; 
  4.24     (2) purchase or use of any motor vehicle by any person who 
  4.25  was a resident of another state or country at the time of the 
  4.26  purchase and who subsequently becomes a resident of Minnesota, 
  4.27  provided the purchase occurred more than 60 days prior to the 
  4.28  date such person began residing in the state of Minnesota and 
  4.29  the motor vehicle was registered in the person's name in the 
  4.30  other state or country; 
  4.31     (3) purchase or use of any motor vehicle by any person 
  4.32  making a valid election to be taxed under the provisions of 
  4.33  section 297A.90; 
  4.34     (4) purchase or use of any motor vehicle previously 
  4.35  registered in the state of Minnesota when such transfer 
  4.36  constitutes a transfer within the meaning of section 118, 331, 
  5.1   332, 336, 337, 338, 351, 355, 368, 721, 731, 1031, 1033, or 
  5.2   1563(a) of the Internal Revenue Code of 1986, as amended through 
  5.3   December 31, 1999; 
  5.4      (5) purchase or use of any vehicle owned by a resident of 
  5.5   another state and leased to a Minnesota based private or for 
  5.6   hire carrier for regular use in the transportation of persons or 
  5.7   property in interstate commerce provided the vehicle is titled 
  5.8   in the state of the owner or secured party, and that state does 
  5.9   not impose a sales tax or sales tax on motor vehicles used in 
  5.10  interstate commerce; 
  5.11     (6) purchase or use of a motor vehicle by a private 
  5.12  nonprofit or public educational institution for use as an 
  5.13  instructional aid in automotive training programs operated by 
  5.14  the institution.  "Automotive training programs" includes motor 
  5.15  vehicle body and mechanical repair courses but does not include 
  5.16  driver education programs; 
  5.17     (7) purchase of a motor vehicle for use as an ambulance or 
  5.18  to provide emergency medical services by an ambulance service 
  5.19  licensed under section 144E.10; 
  5.20     (8) purchase of a motor vehicle by or for a public library, 
  5.21  as defined in section 134.001, subdivision 2, as a bookmobile or 
  5.22  library delivery vehicle; 
  5.23     (9) purchase of a ready-mixed concrete truck; 
  5.24     (10) purchase or use of a motor vehicle by a town for use 
  5.25  exclusively for road maintenance, including snowplows and dump 
  5.26  trucks, but not including automobiles, vans, or pickup trucks; 
  5.27     (11) purchase or use of a motor vehicle by a corporation, 
  5.28  society, association, foundation, or institution organized and 
  5.29  operated exclusively for charitable, religious, or educational 
  5.30  purposes, except a public school, university, or library, but 
  5.31  only if the vehicle is: 
  5.32     (i) a truck, as defined in section 168.011, a bus, as 
  5.33  defined in section 168.011, or a passenger automobile, as 
  5.34  defined in section 168.011, if the automobile is designed and 
  5.35  used for carrying more than nine persons including the driver; 
  5.36  and 
  6.1      (ii) intended to be used primarily to transport tangible 
  6.2   personal property or individuals, other than employees, to whom 
  6.3   the organization provides service in performing its charitable, 
  6.4   religious, or educational purpose; 
  6.5      (12) purchase of a motor vehicle for use by a transit 
  6.6   provider exclusively to provide transit service is exempt if the 
  6.7   transit provider is either (i) receiving financial assistance or 
  6.8   reimbursement under section 174.24 or 473.384, or (ii) operating 
  6.9   under section 174.29, 473.388, or 473.405. 
  6.10     [EFFECTIVE DATE.] This section is effective for sales and 
  6.11  purchases made on or after July 1, 2003.