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HF 3867

1st Engrossment - 90th Legislature (2017 - 2018) Posted on 03/21/2018 12:33pm

KEY: stricken = removed, old language.
underscored = added, new language.

Current Version - 1st Engrossment

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A bill for an act
relating to taxation; modifying the class of motor vehicles subject to the motor
vehicle sales tax; amending Minnesota Statutes 2016, section 297B.025, subdivision
1.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2016, section 297B.025, subdivision 1, is amended to read:


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) deleted text begin does not havedeleted text end new text begin hasnew text end a resale value of deleted text begin $3,000deleted text end new text begin $4,000new text end or deleted text begin moredeleted text end new text begin lessnew text end , as determined
using nationally recognized sources of information on automobile resale values, as designated
by the registrar of motor vehicles.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for motor vehicle sales and purchases
made on or after January 1, 2019.
new text end